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City of Yonkers – Payroll (2017M-212)
… leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $546 … documenting the type of records to be maintained for requesting, approving, using and recording leave time, …
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 more than $2 million (52 percent). As of June 30, 2017, … 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)
… in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … three weeks of January 2016 but remitted these collections to the Supervisor between four to six weeks later. Clerk fees and real property taxes were …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … appropriated fund balance that was not used as planned to fund operations. The budgets overestimated appropriations … through 2016-17. Unrestricted fund balance increased to almost $2.26 million or 17 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mCost-of-Living Adjustment – Career Plan
… 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-adjustmentAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your sick leave credit cannot be used to reach …
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 … will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous public …
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 age, after a specific number 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 … will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous public …
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
… be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your sick leave credit cannot be used to reach …
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 … will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous public …
https://www.osc.ny.gov/retirement/publications/1822/applying-previous-or-military-service-creditCost-of-Living Adjustment – New Career Plan
… be eligible to receive half of the COLA amount you would have been entitled to receive. …
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
… (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/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-creditCost-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 … older and retired for ten or more years (generally applies to members in special plans that allow for retirement, …
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 … will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous public …
https://www.osc.ny.gov/retirement/publications/1511/applying-previous-or-military-service-creditPlainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, … discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use excess unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCopiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Village of Medina – Ambulance Service Billings (2014M-326)
… review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326