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City of Yonkers – Payroll (2017M-212)
… population of approximately 200,800. The City is governed by an elected seven-member City Council. Budgeted … Ensure that police supervisors follow CBA requirements by properly approving compensatory leave time without …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Fredonia Central School District - Financial Management (2018M-33)
… Key Findings The Board overestimated appropriations by more than $5.7 million over a three-year period (6.75 … budgeted appropriations, exceeding the statutory limit by more than $2.1 million, or 7 percentage points. Despite …
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)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and … Supervisor between four to six weeks later. Clerk fees and real property taxes were not always deposited within the …
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)
… to make PILOT payments. Key Recommendations Ensure that new project agreements contain a recapture clause allowing …
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)
… capital investments. Key Findings Agency officials do not verify the investment and job information provided … cost-benefit analysis procedures. Agency officials do not adequately monitor ongoing project activity. Key …
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
… from service. The additional credit is determined by dividing your total unused, unpaid sick leave days (which cannot exceed 165) by 260. Credit for your unused sick leave at retirement … information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
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 … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-creditCost-of-Living Adjustment – Police and Fire Plan
… 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 request (which must be … as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to … will be processed more quickly if your service credit is in order. Records we need to verify your service will be …
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
… example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your … Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
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 eligibility to receive the credit and any cost involved. Requesting credit for your previous …
https://www.osc.ny.gov/retirement/publications/1822/applying-previous-or-military-service-creditCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special …
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 (which must be … as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to … will be processed more quickly if your service credit is in order. Records we need to verify your service will be …
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)
… for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special …
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)
… Bureau. Please include as much information as you can about the period of employment for which you are seeking …
https://www.osc.ny.gov/retirement/publications/1511/applying-previous-or-military-service-creditBolton Fire District – Credit Cards (2017M-180)
… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District incurred …
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)
… has a population of approximately 235,000, is governed by a 23-member Board of Legislators. Budgeted appropriations … ensure that all service and performance reports required by contract were provided by the agencies. Department managers did not implement …
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)
… of approximately 5,600. The Town, which is governed by a Town Board, had budgeted appropriations for 2016 of …
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)
… of our audit was to assess the City’s hydroelectric power operations and software management for the period July 1, 2015 through March 9, 2017. Background …
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)
… in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193