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Cost-of-Living Adjustment – New Career Plan
… including age and number of years retired, your retirement benefit will 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 …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentApplying for Previous or Military Service Credit – New Career Plan
… To receive credit for any type of previous or military service, send a written request … credit for your previous public employment as early in your career as possible ensures that: If there is a cost, … will be processed more quickly if your service credit is in order. Records we need to verify your service will be more …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… Once you meet the eligibility requirements, including age and … permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … will begin receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more …
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 request … credit for your previous public employment as early in your career as possible ensures that: If there is a cost, … will be processed more quickly if your service credit is in order. Records we need to verify your service will be more …
https://www.osc.ny.gov/retirement/publications/1513/applying-previous-or-military-service-creditAccounts Payable Advisory No. 64
… York State Treasury. NYS Treasury will notify the agency when the check has been received so the agency can submit a refund of appropriation. Agencies must submit the refunds of appropriation immediately upon notification. Once the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSchuyler Heights Fire District – Claims Processing (2014M-124)
… a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany, in which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTown of Fort Edward – Payroll and Leave Accruals (2022M-119)
… timecards were unreliable because the time clock was set to an incorrect date. The Board did not adopt policies or implement controls to properly segregate payroll duties. Without clear written … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not … most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have … adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… statement today regarding Governor Hochul's signing of a new legislative package addressing gun control: "Gun … massacre at Tops Friendly Markets that took the lives of ten innocent people. This is an important step but we must … DiNapoli’s open data initiative, search millions of state and local government financial records, track state …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlVillage of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. … enforce collecting unpaid ambulance bills. Ensure that all fees are payable directly to the Clerk-Treasurer. Review …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… Department’s electronic data containing PPSI. In addition to sensitive information technology (IT) control weaknesses communicated confidentially to officials, we found: Electronic data containing PPSI on 32 … and IT staff did not establish formal written procedures to help adequately secure PPSI. Key Recommendations Ensure IT …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… the District had additional entry points for attackers to access and view personal, private and sensitive … and did not have sufficient documented guidance or plans to follow to resume essential operations if an unexpected IT incident …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The … not: Claim any Medicaid reimbursements, totaling $442,841, for 18 Medicaid-eligible students. Examine and seek Medicaid reimbursements, totaling $93,774, for 25 students we identified were likely Medicaid-eligible. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Town of Chemung – Conflict of Interest (2022M-176)
… auto service corporations which provided automotive work to the Town, totaling $5,931, during our audit period. In … auto service corporations, the Board members were deemed to have an interest in each of the contracts. As no statutory … year, each Board member’s interest was prohibited pursuant to General Municipal Law. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Town of Cheektowaga – Credit Card Purchases (2017M-18)
… 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The … more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of … warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
… [ read complete report - pdf ] Audit Objective Determine whether Arlington Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… complete report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217