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City of Yonkers – Payroll (2017M-212)
City of Yonkers Payroll 2017M212
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from … they planned to initiate corrective action. … Town of Athens Town ClerkTax Collector 2018M41 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. … their projected goals. The Agency does not have a process for taking action when businesses fail to make PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Agency had 34 active projects with more than $227 million in total projected capital investments. Key Findings Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… Under Section 341[j] of the Retirement and Social Security Law (RSSL), you may … employment or within a year after separating from service. The additional credit is determined by dividing your total … be vested, your sick leave credit cannot be used to reach the five years. Qualify for a better retirement benefit …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jApplying for Previous or Military Service Credit – Regional State Park Police Plan
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … credit for your previous public employment as early in your career as possible ensures that: If there is a cost, …
https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-creditCost-of-Living Adjustment – Police and Fire 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 …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentApplying for Previous or Military Service Credit – Police and Fire Plan
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … credit for your previous public employment as early in your career as possible ensures that: If there is a cost, …
https://www.osc.ny.gov/retirement/publications/1512/applying-previous-or-military-service-creditAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… and Social Security Law, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. … EnCon Police Officers …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jApplying for Previous or Military Service Credit – En-Con Police Officers Plan
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … credit for your previous public employment as early in your career as possible ensures that: If there is a cost, …
https://www.osc.ny.gov/retirement/publications/1822/applying-previous-or-military-service-creditCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… 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 age, after a specific number of years); or Receiving a disability …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … credit for your previous public employment as early in your career as possible ensures that: If there is a cost, …
https://www.osc.ny.gov/retirement/publications/1513/applying-previous-or-military-service-creditCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… including age and number of years retired, your retirement benefit will permanently increase each year. This … Single Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living … for five or more years. When you die, if you selected an option that pays a lifetime benefit to your beneficiary, and …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentApplying for Previous or Military Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … credit for your previous public employment as early in your career as possible ensures that: If there is a cost, …
https://www.osc.ny.gov/retirement/publications/1511/applying-previous-or-military-service-creditBolton Fire District – Credit Cards (2017M-180)
… Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the period January 1, 2016 … provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County … were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mTown of Marbletown – Financial and Capital Planning (2017M-234)
… address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … is governed by a Town Board, had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… hydroelectric power operations and software management for the period July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately … City Council, operates and maintains a variety of services for the benefit of its residents, one of which is …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193