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The Construction Industry in New York City: Recent Trends and Impact of COVID-19
… Highlights In 2020, New York State had the fourth-largest construction sector in the nation, but also had the highest job losses. The loss of 44,400 construction jobs was the State’s worst annual decline in … than half the industry’s statewide job losses. The City’s construction employment declined by 14.4 percent (23,300 …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Riverhead Charter School – Debit Cards (2017M-254)
… of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… period July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a … City of Auburn Hydroelectric Power Operations and Software …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. … of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year totaled $3.1 million. Key … supporting documentation, before authorizing them for payment. Approve all claims before submitting them to the …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the … Law. Noteworthy Achievement Village officials ensured that leave accruals and payments were recorded and calculated … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… of duties or compensating controls for non-payroll cash disbursements for the period July 1, 2015 through March … officials established effective controls over non-payroll cash disbursements by segregating duties and providing … Fulton City School District NonPayroll Cash Disbursements 2017M144 …
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)
… used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 … Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections …
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
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, you may be able to take advantage of the World Trade Center Presumption Law. It provides a presumption … permanently disabled, this law will help you qualify for a World Trade Center accidental disability presumption or help …
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 permanently … of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 percent of your … beneficiary, and the beneficiary is your spouse, he or she will 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 – Non-Contributory Plan with Guaranteed Benefits
… 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/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… 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)
… Once you meet the eligibility requirements, including age and … of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving … 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-adjustmentWashington County – Procurement (2017M-224)
… with its procurement policy and statutory requirements for the period January 1, 2016 through May 31, 2017. … is located in the eastern part of New York State and has a population of approximately 63,000. The County is governed … each of the County's 17 towns. Budgeted appropriations for 2017 totaled approximately $113.4 million. Key Findings …
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 Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has …
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
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … You will begin receiving an annual COLA 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; or Any age …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentSeaford Fire District – Length of Service Award Program (2014M-319)
… the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March … and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP … Seaford Fire District Length of Service Award Program 2014M319 …
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)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
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)
… District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … has almost 200 members. The adopted general fund budget for 2014 totals approximately $4.23 million. Key Findings The … have a capital asset policy and procedures to be followed for constructing and reconstructing capital assets. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231