Search
Sherrill City School District – Reserve Funds (2017M-247)
… is governed by a nine-member Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year … for any of its reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded … Adopt policies for reserve funds other than the health insurance reserve that address the purpose of each reserve, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, 2017. … was established in 1970 to provide low-income housing for qualified individuals. Budgeted appropriations for the … adequate controls to properly monitor the use of credit cards. Key Recommendations Ensure that administrative fee …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and services were purchased in accordance with the Village’s purchasing policy and … contains inconsistent requirements for quotes and does not address professional services or quotes above $10,000 but …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195North Warren Central School District – Financial Condition Management (2017M-197)
… students. Budgeted appropriations for the 2017-18 fiscal year totaled approximately $13.3 million. Key Findings The … to almost $2.26 million or 17 percent of the ensuing year’s budgeted appropriations, exceeding the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mCost-of-Living Adjustment – Police and Fire Plan
… 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/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentTown of Busti – Taxpayer Equity (2015M-349)
… allocated in the proper funds. Correct prior year accounting errors relating to the improper recording of …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Webster Central School District - Financial Condition (2018M-109)
… of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing source. However, $22 million (80 percent) was not used to fund operations. Recalculated unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Cost-of-Living Adjustment – State Police Plan
… increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 … option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or … spouse, he or she will be eligible to receive half of the COLA amount you would have received. For more information, …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentUnified Court System Bulletin No. UCS-89
… unit, value of the Prepaid Legal Service Benefit and the Earnings Code. Union BU Value Earnings Code DC-37, … paycheck or direct deposit advice dated November 30, 2005 and did not have the benefit applied in October. Agency Actions Notify affected employees. Payroll Register and Employee's Paycheck/Advice The applicable Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-89-prepaid-legal-service-benefit-ucs-employeesHolland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials … Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemSUNY Bulletin No. SU-64
… balance if the employee had a deduction in the 2000 - 2001 year. OSC will produce and mail a listing of employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-64-tax-deferred-annuity-tda-and-supplemental-retirementCost-of-Living Adjustment – Career Plan
… 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/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentSeaford Fire District – Length of Service Award Program (2014M-319)
… corporation of the State, distinct and separate from the Town of Hempstead, Nassau County, in which it is located. The … 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Schuyler Heights Fire District – Claims Processing (2014M-124)
… District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany, in which it is located. The … by an elected five-member Board of Fire Commissioners, and an appointed Treasurer acts as the chief fiscal officer. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… fiscal affairs. The Company’s revenues for the 2013 fiscal year were approximately $1.8 million and expenditures were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… members employed by the District . For the 2021 calendar year, we found the District could have saved $73,966 if it …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings The Board did not perform …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12