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City of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a … and approve employees’ compensatory leave only when they have enough to use. … City of Yonkers Payroll …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Cost-of-Living Adjustment – Career Plan
… 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 … be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… 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 … be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… 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 … be eligible to receive half of the COLA amount you would have been entitled to receive. …
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 … be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentVillage of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing … 1, 2011 through September 10, 2014. Background The Village of Medina is located in Orleans County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… towns in Schoharie County, three towns in Greene County and one town in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesAmityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … work of a routine nature that, with proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Town of Pulteney – Information Technology (2021M-28)
… did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Saratoga Springs Public Library – Claims Processing (2014M-351)
… the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board President. … Director or department heads to indicate that the goods and services being billed for have been received. Audit and …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Newfane Central School District – Financial Management (2020M-88)
… of annually appropriating fund balance that is not needed to finance operations and overstating appropriations … fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded … with our findings and recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… in the water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings … not always reliable during our audit period, but officials have taken measures to obtain more reliable readings. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and … failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mHuntington Union Free School District – Financial Condition (2015M-356)
… revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of 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 …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have paid more than necessary for goods …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andSCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertState Comptroller DiNapoli Releases Municipal & School Audits
… which may not be available in future years and does not include a specific appropriation for contractual …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… Executive Budget financial plan released in February, and more than $30 billion higher than DOB’s initial forecasts … in a good position due to higher than projected receipts and lower than projected spending,” DiNapoli said. “I’m … a priority in light of continuing economic challenges and significant new spending commitments made recently in the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projections