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Cost-of-Living Adjustment – New Career Plan
… (COLAs) 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 (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1515/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 – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 … 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/1511/cost-living-adjustmentPutnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Somers Central School District – Fixed Assets (2016M-74)
… Purpose of Audit The purpose of our audit was to review controls over … schools with approximately 3,300 students, is governed by an elected seven-member Board of Education. Budgeted … disposed of had documentation indicating authorization or approval. Not all assets were tagged or had asset tag numbers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Sharon Springs Central School District – Financial Condition (2016M-39)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.3 million. Key Findings The … than was needed in the adopted budgets for the three-year period ending June 30, 2015. Unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Morrisville-Eaton Central School District – Online Banking (2017M-98)
… The Morrisville-Eaton Central School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The District, which has approximately 660 … online banking transactions. Not all employees involved in the online banking process have received Internet security …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending … 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected five-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of … statute and a circumvention of the statutory limit imposed on the level of unrestricted fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara … financing source in the annual general fund budgets until it was nearly depleted. The District realized negative budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing … budget for the 2014-15 fiscal year is approximately $5 million. Key Findings The Board did not adequately monitor …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… million, funded primarily with real property taxes and State aid. Key Finding The District established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… Cortland County. The District, which operates four schools with approximately 1,070 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … the Board periodically assessed four of the six reserves for necessity. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… audit was to review the District’s cash receipt process for extra-classroom activity funds for the period July 1, 2014 through March 31, 2016. … detail for the central treasurer to determine if all receipts collected were submitted to the building …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… in Nassau County. The District, which operates 11 schools with approximately 7,100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… seven-member Board of Education. The District contracts with Milford Central School District to manage its school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionLake George Central School District – Internal Controls Over Payroll (2013M-122)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of … Fort Ann in Warren and Washington Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFranklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, … and Machias in Cattaraugus County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… budget for the next succeeding fiscal year. Key Finding We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4