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Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 2 Members

NonContributory Plan information for ERS Tier 2 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1506/cost-living-adjustment

Hancock Fire Department – Audit Follow Up (2018M-236-F)

… services to the Hancock Fire District residents and two townships in Pennsylvania. The Department has the … corrective action. Of the 10 audit recommendations, one recommendation was implemented, three recommendations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-f

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… and disbursements were recorded and reported, we found the following weaknesses: The Board did not require pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor:  …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Sodus Central School District – Software Management (2022M-64)

… software applications on 17 different computers. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… agreements, resulting in: $44,135 in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) … benefit, should have been reported on his W-2 for income tax purposes. Key Recommendations Ensure that all salaries …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Leaves of Absence – Career Plan for ERS Tier 2 Members

… Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Leaves …

https://www.osc.ny.gov/retirement/publications/1508/leaves-absence

Leaves of Absence – New Career Plan for ERS Tier 1 Members

… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Leaves …

https://www.osc.ny.gov/retirement/publications/1504/leaves-absence

Leaves of Absence – Career Plan for ERS Tier 1 Members

… Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Leaves …

https://www.osc.ny.gov/retirement/publications/1503/leaves-absence

Special Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))

… Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m …

https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603m

Leaves of Absence – Coordinated Plan For ERS Tier 3 and 4 Members

… ERS Tier 3 and 4 members under Articles 14 and 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1522/leaves-absence

Ellicottville Central School District - Information Technology (2019M-14)

… whether the District ensured information technology (IT) assets were properly safeguarded and secured. Key Findings District officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly … Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Cost-of-Living Adjustment

…     A Cost-of-Living Adjustment (COLA) is a permanent annual increase to … is added to your existing monthly COLA amount. For example, a retiree receiving an annual pension benefit of … a pro-rated amount for the month you became eligible. For example, if you become eligible for a COLA in the middle of …

https://www.osc.ny.gov/retirement/retirees/cost-living-adjustment

Cost-of-Living Adjustment – Career Plan for ERS Tier 2 Members

Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1508/cost-living-adjustment

Leaves of Absence – New Career Plan for ERS Tier 2 Members

… New Career Plan information for ERS Tier 2 members covered by …

https://www.osc.ny.gov/retirement/publications/1509/leaves-absence

Cost-of-Living Adjustment – New Career Plan for ERS Tier 1 Members

New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1504/cost-living-adjustment

Cost-of-Living Adjustment – Career Plan for ERS Tier 1 Members

Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1503/cost-living-adjustment

Oversight of Direct Placement of Children

… of insufficient guardianship, as well as inadequate food, clothing, and shelter. We are concerned by OCFS’ …

https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-children

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 3 and 4 Members

Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1522/cost-living-adjustment