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Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements … the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …
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-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… oversight of financial operations for the period January 1, 2013 through January 31, 2014. Background The Malta Ridge … revenues for the 2013 fiscal year were approximately $1.8 million and expenditures were $1.6 million. Key Findings The audit committee, which included …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… period January 1, 2014 through March 31, 2016. Background Warren County is located in the southeastern Adirondack … in the County that are subject to device inspections. … Warren County Occupancy Tax and Weights and Measures 2016M346 …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Riverhead 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 28. … Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Subway Wait Assessment (Follow-Up)
… Transit had not developed a full and comprehensive plan to deal with the long-term causes of service disruptions, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… initial report, Inspecting Highway Bridges and Repairing Defects ( 2012-S-34 ). Background Our initial audit issued on … for classifying, reporting and repairing bridge defects. Instead, the Authority followed its own methods, but …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… all phases of a transaction. District officials allow third party administrators (TPAs) who process health, dental and …
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
… death benefit. The deadline for members to file a notice with NYSLRS of their participation in the World Trade … , we encourage you to file a World Trade Center Notice (RS6047-N) . Filing this notice will protect your rights, and the rights of your …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
City of Auburn Hydroelectric Power Operations and Software Management 2017M99
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)
… The purpose of our audit was to examine the Library’s claims process for the period July 1, 2015 through October … a five-member Board of Trustees, was created by a special act of the State Legislature in 1961. Budgeted appropriations …
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)
… March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County … authorized under Village Law. … 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-193Washington County – Procurement (2017M-224)
… number of quotes or perform competitive bidding for 16 purchases totaling $154,083 and did not seek competition …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Cost-of-Living Adjustment – Career Plan
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous … a specific number of years); or Receiving a disability pension for five or more years. When you die, if you selected … 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 – 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 you selected a different option at retirement. You will begin receiving …
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 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 – Non-Contributory Plan with Guaranteed Benefits
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living … of age, after a specific number of years); or Receiving a disability pension for five or more years. When you die, if …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 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 you selected a different option at retirement. You will begin receiving …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustment