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About Benefit Reductions
… Benefit Reduction for Early Retirement Members in regular retirement plans can retire with full benefits at the age specified by their plan, or choose to retire as early as … prorated by month (Example: If you retire at age 58½, your pension will have a permanent reduction of 16.5%). Age at …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsCity of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Security Over Electronic Protected Health Information
… Purpose To determine whether the Roswell Park Cancer Institute … its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. … To determine whether the Roswell Park Cancer Institute …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationXIX.6.D Reporting – XIX. Project Costing (PCIP)
… full project cost, and breakdown by federal funds and state funds, if a single Project ID is used. NYGR0210 – … Grant Awards The NYGR0210 will replace the NYGR0010 for April implementation and enhances its capabilities. … Award Number for a specific Business Unit, Fiscal Year and Accounting Period. The NYGR0210 will have two sections: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingVillage of Hobart - Board Oversight (2018M-88)
… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A Trustee, as … report and supporting records. Explore selling the unused properties or consider placing these properties in use to …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Harpursville Central School District - Financial Condition (2018M-120)
… $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … District officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … used two reserves to help fund general fund operations during the 2012-13 fiscal year. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Canandaigua City School District – Procurement of Professional Services (2015M-133)
… School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mDiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at … My family and I mourn the passing of my beloved father Nicholas P DiNapoli Dad passed away at the …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliTown of Freedom – Financial Management (2021M-191)
… budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic … and capital plans or fund balance and reserve policies. Key Recommendations Adopt annual budgets that contain …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Spackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements with service providers. Key Findings District officials did not … with the District’s procurement policy when procuring professional services. As a result, taxpayers have little …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Brighton Central School District – IT Asset Management (S9-22-6)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure … audit school phoenix IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth … claims amounting to $1.8 million, out of $3.2 million in contract payments, to determine if the claims were … fraudulent transactions to an inactive Board of Directors. In addition, we found no evidence that there were any …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board (Board) has adequate … The purpose of this performance audit is to determine whether the Workers Compensation Board Board has adequate procedures …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Oversight of Nurse Hiring and Retention (Follow-Up)
… health care in New York City’s public hospitals and clinics. As the largest public health care system in the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followFederal Balance of Payments – Federal Funding and New York
… by the late Senator Daniel Patrick Moynihan, the Office of the State Comptroller conducts an analysis examining the balance of payments between the individual states and the federal … amount each state receives back through various avenues of federal spending. The overall balance of payments among …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… be unreliable. Case files for 57 households identified in exit reports as having left the shelter system were reviewed. … and Rehousing Enterprise System (CARES), including exit reports, may limit a shelter resident’s access to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingState Agencies Bulletin No. 824
… for a five (5) or ten (10) year payment for the first time on or after March 31, 2008. Pending passage of Pay Bill # … will implement the new 2007-2011 Agreement between the State of New York and the Public Employees Federation (PEF), … taken for Federal, State, New York City and Yonkers City taxes, Social Security/Medicare, retirement normal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/824-april-2008-public-employees-federation-pef-longevity-lump-sum-lls