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Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)

… and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the … Law. Noteworthy Achievement Village officials ensured that leave accruals and payments were recorded and calculated … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193

Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)

… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144

Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)

… 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population of … $3.3 million. Key Findings Collections at the pool were not adequately accounted for or remitted timely to … Employees’ leave accrual balances were overstated by 648 hours, valued at $16,779. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56

Overview – World Trade Center Presumption

… If you participated in the World Trade Center rescue, recovery or cleanup efforts, you may be able to take advantage of the World Trade Center Presumption Law. It provides a presumption … permanently disabled, this law will help you qualify for a World Trade Center accidental disability presumption or help …

https://www.osc.ny.gov/retirement/publications/world-trade-center/overview

Cost-of-Living Adjustment – New Career Plan

… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous … a specific number of years); or Receiving a disability pension for five or more years. When you die, if you selected …

https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustment

Cost-of-Living Adjustment – Career Plan

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual … of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving …

https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustment

Washington County – Procurement (2017M-224)

… The purpose of our audit was to determine whether the County procured goods and services in accordance with its … 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of approximately 63,000. The County is governed by a Board of Supervisors, which is …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224

Sherrill City School District – Reserve Funds (2017M-247)

… determine whether the Board properly established reserve funds and maintained them at reasonable levels for the period … The Board has not adopted policies for any of its reserve funds other than its health insurance reserve. The tax … million. Key Recommendations Adopt policies for reserve funds other than the health insurance reserve that address …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247

Cost-of-Living Adjustment – State Police Plan

… an annual COLA 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; or Any age and have received a disability pension for five or more years. When you die, if you selected a …

https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustment

Seaford Fire District – Length of Service Award Program (2014M-319)

… the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March … and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP … Seaford Fire District Length of Service Award Program 2014M319 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319

Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)

… the Town, except those located within the Village of Round Lake. The Company is governed by a five-member Board of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial

Smithtown Fire District – Capital Project (2014M-231)

… June 30, 2014. Background The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square … $4.23 million. Key Findings The Board approved a capital project funded with $2.8 million from the capital …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… Board did not implement internal controls to ensure that cash disbursements and receipts were properly accounted for. … annual audits. The Department President pre-signed some checks. Key Recommendations Ensure that the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial

Schuyler Heights Fire District – Claims Processing (2014M-124)

… distinct and separate from the Town of Colonie and the County of Albany, in which it is located. The District is … and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for … by the entire Board before the Treasurer pays the claims. Pass a resolution allowing the Treasurer to pay claims for …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124

Amityville Union Free School District – Payroll (2016M-155)

… internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $86.2 … monitor overtime by approving and providing justification for overtime prior to the work being performed. Review work …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155