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Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… $3.3 million. Key Findings Collections at the pool were not adequately accounted for or remitted timely to … Employees’ leave accrual balances were overstated by 648 hours, valued at $16,779. Key Recommendations Maintain … adequate records to account for collections at the pool and remit pool collections timely to the …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Overview – World Trade Center Presumption
… the condition was the result of your participation in the events of September 11 and after, unless it can be proven the … or cleanup efforts has been extended to September 11, 2026 (Chapter 561, Laws of 2022). If you participated, and …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewCost-of-Living Adjustment – New Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different option at … receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never … for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different option at … receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never … for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never … for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentOil Spill Fund
… Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay … spiller won’t; and seek reimbursement from spillers for oil spill cleanup costs. Oil Spill Hotline 1-800-457-7362 …
https://www.osc.ny.gov/about/oil-spill-fundWashington County – Procurement (2017M-224)
… The purpose of our audit was to determine whether the County procured goods and services in accordance with its … 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of approximately 63,000. The County is governed by a Board of Supervisors, which is …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Cost-of-Living Adjustment – State Police Plan
… die, if you selected a pension payment option that pays a lifetime benefit to your beneficiary, and if the beneficiary …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentSeaford Fire District – Length of Service Award Program (2014M-319)
… 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… membership is exclusive of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialSmithtown Fire District – Capital Project (2014M-231)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for … by the entire Board before the Treasurer pays the claims. Pass a resolution allowing the Treasurer to pay claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
JasperTroupsburg Central School District Financial Condition 2015M22
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Holland Central School District – Financial Management (2015M-58)
… four reserves were properly established. We reviewed 93 project expenditures totaling $3,252,300 and found the purchases were generally within the project scope; however, District officials could not locate … original invoices are maintained to substantiate capital project expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58