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Riverhead Central School District – Vendor Master File (2017M-139)
… is already included in the master file before creating a new entry and did not periodically review and update existing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Town 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-145About the Common Retirement Fund – What Every Employer Should Know
… As a NYSLRS stakeholder, it is important for you to be familiar with the Common Retirement Fund (Fund), which holds and invests the money used to pay NYSLRS benefits. New York State Comptroller Thomas P. … DiNapoli is the trustee of the Fund, which was established to hold all the assets and income of NYSLRS in a single …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundCost-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 – 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 – 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-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-adjustmentSackets Harbor Central School District – Financial Condition (2016M-89)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. … Formulate long-term multiyear operations and capital plans for the use of excess unassigned fund balance in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Willsboro Central School District – Financial Condition (2015M-362)
… over the past three years. The District has accumulated fund balance that exceeds the statutory limit by nearly 12 … appropriations. Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of unrestricted fund balance in a manner than benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementRipley Central School District – Cost Savings and Budgeting (2014M-361)
… 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected five-member Board of Education and … statutory limit. Ensure the unemployment insurance reserve is reasonably funded and develop and implement a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, … data and discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015m