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Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… and protected against unauthorized use, access and loss for the period April 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in … Authority officials did not obtain quotes for public works projects totaling $18,762 and purchases contracts totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologySherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly established reserve … used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund needed reserves, pay off …
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)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified …
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)
… was to determine whether the Board ensured that goods and services were purchased in accordance with the Village’s … requirements for quotes and does not address professional services or quotes above $10,000 but below competitive …
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)
… Purpose of Audit The purpose of our audit was to determine whether … The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
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
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentTown of Busti – Taxpayer Equity (2015M-349)
… between the town-wide and town-outside-village highway funds. The Town unnecessarily increased tax rates for … revenues and appropriations allocated in the proper funds. Correct prior year accounting errors relating to the … between the town-wide and town-outside-village highway funds to correct taxpayer inequity. … The purpose of our …
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)
Webster Central School District Financial Condition 2018M109
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
… each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … your benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance amount, … a pension payment option that pays a lifetime benefit to your beneficiary, and if the beneficiary is your spouse, …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentRetiring with an Outstanding Loan – State Police Plan
… Tier 2 Members If you retire with an outstanding loan, the annuity portion of your retirement … would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be permanently … retirement benefit would be permanently reduced by an outstanding loan balance at retirement. The approximate …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanHolland Patent Central School District – Access to the Student Information System (2016M-326)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemCost-of-Living Adjustment – Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … older and retired for ten or more years (generally applies to members in special plans that allow for retirement, …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentSeaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … officials did not implement standards and procedures to ensure that the records maintained for activities … Review and amend the District’s point system to ensure it is consistent with GML. Ensure that the point …
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)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …
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)
… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of … of Malta, in Saratoga County, and provides fire protection to residents of the Town, except those located within the … of financial transactions, including audit of bills prior to payment and review of the Treasurer’s records. Ensure that …
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)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
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)
… 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12