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Cost-of-Living Adjustment – Forest Rangers Plan
… This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life … lifetime benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of …
https://www.osc.ny.gov/retirement/publications/1864/cost-living-adjustmentCost-of-Living Adjustment – State University Police Plan
… a disability pension for five or more years. When you die, if you selected an option that pays a lifetime benefit …
https://www.osc.ny.gov/retirement/publications/1823/cost-living-adjustmentCost-of-Living Adjustment – En-Con Police Officers Plan
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentCost-of-Living Adjustment – Regional State Park Police Plan
… This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life … lifetime benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentBecoming Eligible for a Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years … Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 … when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – State University Police Plan
… You may retire at any age after completing 25 years of SUNY … Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members … when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application …
https://www.osc.ny.gov/retirement/publications/1823/becoming-eligible-benefitHaldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District District officials adequately managed and monitored user accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… Trustees (Board) transparently planned and monitored the pool capital project (Project). Key Findings The Board did … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Lloyd - Financial Condition (2019M-108)
… Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 … the practice of adopting budgets with appropriation of fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Pelham - Information Technology (2019M-77)
… information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. … Board policies. Provide employees with annual IT security awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, breach notification and disaster recovery …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… and lacked effective oversight procedures. Water and sewer receivable control accounts were not reconciled to unpaid customer account … and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately segregate duties or …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Bemus Point Central School District - Financial Management (2019M-216)
… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… or inappropriately granted exemption can cause inequity among taxpayers. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66City of Geneva – Financial Management (2015M-105)
… to finance operations, and overall fund balance levels, therefore, decreased significantly. Officials did not …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Rye City School District – Payroll and Leave Accruals (2016M-169)
… evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all … Rye City School District Payroll and Leave Accruals 2016M169 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Mineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Morristown Central School District – Information Technology (2021M-137)
… School District (District) officials adequately managed network user accounts and developed an information technology … Key Findings District officials did not adequately manage network user accounts or develop an IT contingency plan that … granting, changing and revoking user access to the overall network. Perform periodic reviews of network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if … 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and … the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialCold Spring Harbor Central School District – Capital Assets (2023M-37)
… Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37