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Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… govern the use of available fund balances. Create reserve funds and long-term financial plans to protect residents’ …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) … The Village did not provide adequate IT security training to employees. Key Recommendations Develop and adopt an …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims process for the period July … reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who audited all claims. The … invoices and receiving reports were not always attached to claims. Key Recommendations Ensure that the entire Board …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of New Hartford – Procurement (2017M-149)
… December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately 22,100. The Town is governed by an elected five-member Town Board. Budgeted … type of work when determining if competitive bidding is required. Seek competition when acquiring professional …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Washington County – Procurement (2017M-224)
… 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of approximately 63,000. The County is governed by a Board of Supervisors, which is comprised of the town supervisors from each of the …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… 31, 2017. Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns … The District, which has approximately 1,880 students, is governed by a nine-member Board of Education. General fund … its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Town of Greece – Information Technology (2017M-145)
… 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is governed by an elected five-member Town Board. Budgeted … a comprehensive disaster recovery plan and ensure the plan is distributed to all essential personnel. Maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Cost-of-Living Adjustment – Police and Fire Plan
… This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life … lifetime benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous … a specific number of years); or Receiving a disability pension for five or more years. When you die, if you selected …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentWantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for … District’s policy. Key Recommendation Take immediate steps to correct employees maximum leave accruals based on the … by the District’s policy. … The purpose of our audit was to examine the Districts internal controls over payroll for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … Services is responsible for providing temporary assistance to eligible individuals and families with social service and … agencies. Department managers did not implement procedures to review contractual performance measures to ensure that …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… 1, 2014 through March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. The County’s Department of Weights and Measures is responsible for protecting consumers by inspecting certain …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Accounts Payable Advisory No. 50
… for making a payment before it is due. Every agency should have a process in place to ensure accounts payable staff take …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsCost-of-Living Adjustment – State Police Plan
… Age 55 or older and retired for ten or more years; or Any age and have received a disability pension for five or more years. … be eligible to receive half of the COLA amount you would have received. For more information, visit our Cost-of-Living …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life … lifetime benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. … but 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 Single Life Allowance, even if you selected a different …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… first day of the month following your retirement date. You have up to 30 days after your pension benefit becomes payable …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. … but 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 Single Life Allowance, even if you selected a different …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentSmithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital … a written capital asset policy containing the procedures to be followed when authorizing capital asset construction. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial