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Cost-of-Living Adjustment – En-Con Police Officers Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual … adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentSullivan County Community College – Information Technology (2017M-123)
… 27, 2017. Background Sullivan County Community College is part of the State University of New York system. The College is governed by an appointed 10-member Board of Trustees. … and disaster recovery plans. Server room equipment is not adequately protected. Key Recommendations Create, …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Brentwood Public Library – Leave Accruals (2018M-26)
… The purpose of our audit was to determine whether Business Office employee leave accrual records were accurate for the period July 1, 2016 through August 31, 2017. … Leave accrual records for five of the seven Business Office employees were overstated by a total of 272 hours. The …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Candor Fire District – Controls Over Financial Activities (2014M-268)
… to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … in which it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… and reporting of the District’s financial activity for the period January 1, 2012 through January 31, 2014. … The District’s general fund budget totaled $226,500 for the 2014 fiscal year. Key Findings The treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNiagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period … Ensure that employees enter all financial transactions in to the point of sale system. Secure cash in a safe until it …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Vendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the … payments to the correct bank account or address. The “Location” section of the Vendor Record contains business …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s … 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population … Town of Canaan Board Oversight 2017M183 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s control. The School, which has approximately 800 students, is governed by an 11-member Board of Trustees. Operating …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Hauppauge Union Free School District – Overtime (2016M-70)
… is only incurring necessary overtime costs. A security guard worked 33.5 overtime hours for video room coverage, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … percent of the previous year’s annual rate of inflation (never less than 1 percent or more than 3 percent of your benefit). The adjustment percentage is applied only to the first $18,000 of your …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… 30, 2015. Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component school districts. … $42.9 million. Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceSouth Lewis Central School District – Financial Condition (2016M-83)
… 1, 2014 through September 30, 2015. Background The South Lewis Central School District is located in the Towns of … Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates three schools with … South Lewis Central School District Financial Condition 2016M83 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Rondout Valley Central School District – Financial Management (2015M-296)
… Background The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale … operates five schools with approximately 2,000 students, is governed by an elected nine-member Board of Education. … in the appropriation of unrestricted fund balance that is not actually needed to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Saratoga Springs City School District – Fund Balance (2016M-99)
… of our audit was to assess the District’s fund balance for the period July 1, 2012 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $117 … Finding The District’s reported unrestricted fund balance for the past three years was understated because the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… Officials did not: Maintain adequate and centralized vehicle inventory records and properly secure vehicle titles. Document eligibility procedures when … Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate and centrally …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Village of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … excessive amounts of fund balance in the general fund to finance operations, which caused this fund to be in fiscal stress at the end of the 2013-14 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Glens Falls Housing Authority – Tenant Rents (2014M-370)
… timely deposit of tenant rents and that the clerk’s file cabinet is securely locked. Ensure that receipts are issued …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were … into. Key Recommendations Develop written procedures for maintenance of leave time records and ensure that …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mTown of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… through May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The Town is governed by an elected five-member Town Board. The Town’s … bookkeeper’s work to ensure that all financial activity is accurately recorded and reported in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122