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Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1502/cost-living-adjustmentChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringMahopac Central School District – Noninstructional Payroll (2020M-32)
Determine whether District officials implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and overtime was adequately documented and supported
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Part ZZ of Chapter 56 of the Laws of 2020
Part ZZ of Chapter 56 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/part-zz-chapter-56.pdfOversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… sentenced to a conditional discharge are monitored by the Queens County District Attorney’s Office (Office). Our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… examine the former Clerk’s records and financial practices for the period January 1, 2012 through December 31, 2013. … by a five-member Town Board. Budgeted appropriations for the 2014 fiscal year totaled approximately $3.7 million. … into a Town bank account and could not be accounted for. The former Clerk did not properly record all cash …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… The IID will notify Probation and prohibit the driver from starting the car if the operator’s blood alcohol … concentration exceeds a preset level. For the period from January 1, 2015 to December 31, 2016, the courts ordered … made to the appropriate courts and District Attorneys as required. Key Finding We found that Probation officials made …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followOversight of Selected Fiscal Aspects of Homeless Shelter Services
… DHS uses its Client Assistance and Rehousing Enterprise System (CARES), an electronic case management system, as well as three citywide computer systems: the City’s Automated Procurement Tracking System (APT), the Financial Management System (FMS), and the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesCity of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought … July 1, 2015 through June 30, 2017. Background The City of Yonkers is located in Westchester County and has a …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Town of Dix – Supervisor’s Control of Cash (2022M-57)
… report – pdf] Audit Objective Determine whether the Town of Dix (Town) Supervisor ensured cash in his custody was … We found: The former Supervisor did not provide oversight of the bookkeepers, who performed all financial duties, … dental and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to support …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … by some Town operations funded by the general fund to other departments and districts accounted for in other …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … governments across New York State. Some local governments have seen little to no impact on their financial operations, … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted … governments across New York State. Some local governments have seen little to no impact on their financial operations, … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… included in our review. The City is located in Ontario County. Key Finding Our review found that officials …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … misappropriated approximately $115,891 of Village funds, made questionable purchases totaling $1,405 and … of the loss. … Village of Altmar Apparent Misappropriation of Funds 2013M331 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… included in our review. The City is located in Chenango County. Key Finding Our review found that officials …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16