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Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … [pdf] . Purpose of Audit The purpose of our audit was to determine whether school districts are adequately controlling access to their Student Grading Systems (Systems) for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Opinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4State Agencies Bulletin No. 2028
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 M/C Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesSUNY Bulletin No. SU-272
To provide agency instructions for processing the April 2016 April 2017 and April 2018 SUNY MC Retroactive Discretionary Salary Increases
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-272-state-university-new-york-suny-management-and-confidentialIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the … has a four-member Executive Board and a five-member Board of Directors, to provide fire protection services to its …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mIslip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement … The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… if banking transactions were adequately safeguarded for the period January 1, 2014 through March 27, 2017. … District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … York State Legislature in 1934. Budgeted appropriations for 2016 totaled approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … 2015 through July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… period January 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York … Washington County Procurement 2017M224 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… for any of its reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded … Adopt policies for reserve funds other than the health insurance reserve that address the purpose of each reserve, … to fund one-time expenditures, fund needed reserves, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Cost-of-Living Adjustment – Police and Fire Plan
… benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 … than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of … spouse, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 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/1511/cost-living-adjustmentGermantown Fire District – Board Oversight (2014M-166)
… District is a district corporation of the State, distinct and separate from the Town of Germantown and Columbia County. An elected five-member Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Retiring with an Outstanding Loan – State Police Plan
… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … loan application and Retirement Online provide examples of how much your reduction would be. Tier 5 and 6 Members If you … Benefit Reduction Examples Here are examples of how your service retirement benefit would be permanently …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanCost-of-Living Adjustment – Career 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/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 … than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of … spouse, he or she will 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-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 … than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of … spouse, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial activities of the Department and Companies for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial