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Tier Status – Basic Plan for ERS Tier 2 Members
… for ERS Tier 2 members under Sections 70a 71a and 75 Tier Status …
https://www.osc.ny.gov/retirement/publications/1505/tier-statusStay Informed – Basic Plan for ERS Tier 2 Members
… Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Stay …
https://www.osc.ny.gov/retirement/publications/1505/stay-informedCost-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-adjustmentLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… covered the expenses reported on Leake and Watts’ CFR for the fiscal year ended June 30, 2015. Background Leake and … changed its name to Rising Ground) is an SED-approved, not-for-profit special education provider located in Westchester … three and five years of age. Leake and Watts is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… recommendations included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of … found that OASAS was not effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider … recommendations included in our initial audit report Drug and Alcohol Treatment Program Provider Claiming of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… of our audit was to examine the Department’s operations for the period January 1, 2011, to February 28, 2013. … functions. The County’s budgeted appropriations for 2013 are $45.2 million. The County Sheriff’s Department … Key Findings The County entered into an improper contract for security services with Watkins Glen International (WGI), …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special Class – 2.5 hours per day (collectively referred to as the Programs) that it …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. … of wastewater processing costs would be reduced by $27,800 in 2011 and $30,000 in 2012, or a two-year savings of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures … transactions in the financial software, preparing and making bank deposits and preparing bank reconciliations. Key Recommendations Ensure that a deliberate and thorough audit of claims is performed before …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… approximately 800 residents. The Village is governed by a Board of Trustees, which is comprised of four elected … to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for … prior to disposal. Take possession of the external hard drive from the Mayor and determine if it contains any Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding … Background The Seneca County Industrial Development Agency was created in 1973 and is the sole IDA within the County. … analysis of the information obtained from the companies was not sufficient. Key Recommendations Establish specific …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… 50,000 residents. The County is governed by a 15-member Legislature. The County’s budgeted appropriations for 2013 are $111 million, which includes general fund appropriations of $86.8 million. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its affiliates, … Inc. (LOD), expended funds appropriately and provided the required services under their Supported Housing Program … To determine whether the Office of Mental Health OMH is ensuring that DePaul Group …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core … and available to continue processing in the event of a disaster or mishap that disables normal processing. This … October 22, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsDefinitions – Contribution Stabilization Program
… Fund’s assets. The difference between these two amounts is spread over the future working lifetimes of active members to …
https://www.osc.ny.gov/retirement/employers/csp/definitionsNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … of project applications. Ensure that all PILOT billings and payments are made in accordance with agreements and pursue, if feasible, the recovery of underbilled PILOTs. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director … was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, the former Director …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… to January 31, 2013. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed … processing of payroll and leave time accruals has resulted in a lack of segregation of duties and lack of compensating …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and … with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you … your pension will equal: 1/120th (.83 percent) of your FAS for each year of credited service; plus 1/60th (1.66 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for a service retirement benefit when you reach age 60 and have five or more years of credited service. If you are a … you work for an employer that offers a special retirement plan, you must retire by the first day of the month following … 70th birthday, even if you have not elected the special plan. The Benefit If you are eligible to receive a full …
https://www.osc.ny.gov/retirement/publications/1511/age-60-plan