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Applying for Previous or Military Service Credit – Career Plan

… Services 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/1642/applying-previous-or-military-service-credit

Cost-of-Living Adjustment – Career Plan

… 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/1642/cost-living-adjustment

Applying for Previous or Military Service Credit – Regional State Park Police Plan

… To receive credit for any type of previous or military … must be received before your effective date of retirement) to our Member & Employer Services Bureau. Please include as … you are seeking credit. We will determine your eligibility to receive the credit and any cost involved. Requesting …

https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-credit

Cost-of-Living Adjustment – New Career Plan

… 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/1515/cost-living-adjustment

Applying for Previous or Military Service Credit – New Career Plan

… Services 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/1515/applying-previous-or-military-service-credit

Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits

… 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/1513/cost-living-adjustment

Applying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits

… Services 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/1513/applying-previous-or-military-service-credit

Accounts Payable Advisory No. 64

… York State reissue a check because the check was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The … the agency should repay the vendor as soon as possible with a new voucher through SFS to ensure the vendor receives …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checks

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

… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …

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

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Town 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 … pay its officers and employees incorrectly, or allow them to receive benefits to which they are not entitled. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

… $1.2 million lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were not adequately supported or reviewed prior to payment. Key Recommendations Solicit separate bids for all …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and

State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control

… to guns. The Governor and lawmakers should be commended for responding so quickly after the horrific massacre at Tops …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-control

Village of Medina – Ambulance Service Billings (2014M-326)

… audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. … elected five-member Board of Trustees. The Village budget for the 2014-15 fiscal year is approximately $5 million. Key … allowed a third party to collect Village money. The rates for service types indicated by the patient care records and …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326

Cayuga 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-and

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… The District did not claim any Medicaid reimbursements to which it was entitled, because District officials believed it was not cost-effective to file Medicaid claims. However, they could not provide a current cost-benefit analysis to support their position. As a result, District taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

Town 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-176

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. … an elected seven-member Town Board. Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings … them with credit card statements and itemized receipts for all purchases. Perform a thorough and deliberate audit of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… fire apparatus, levied more taxes than necessary to finance annual operations and the Board’s actions hindered taxpayers’ ability to make informed decisions. The Board: Overestimated appropriations to accumulate more than $1.1 million in fund balance to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97