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Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Cost-of-Living Adjustment – Forest Rangers Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … a different option at retirement. You will begin receiving cost-of-living adjustments (COLAs) when you are: Age 62 or …
https://www.osc.ny.gov/retirement/publications/1864/cost-living-adjustmentCost-of-Living Adjustment – State University Police Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … a different option at retirement. You will begin receiving cost-of-living adjustments (COLAs) when you are: Age 62 or …
https://www.osc.ny.gov/retirement/publications/1823/cost-living-adjustmentCost-of-Living Adjustment – En-Con Police Officers Plan
… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … will begin receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentCost-of-Living Adjustment – Regional State Park Police Plan
… of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitBecoming Eligible for a Benefit – En-Con Police Officers Plan
… 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – State University Police Plan
… 25 years of SUNY police service, or you may qualify for a service retirement if you reach age 60 before having … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1823/becoming-eligible-benefitTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… operations. Ensured that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted … and ensured that ambulance services were provided in accordance with applicable laws …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Newark Housing Authority – Information Technology (2017M-282)
… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 … officials did not ensure that the network accounts for six former personnel had been deactivated. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Library is located in Oswego County and is classified as a school district public library. The Library, which serves a … contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… protection and other emergency services to the Walton Fire District residents. The Department is governed by five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT … IT security policies, procedures and plans to safeguard IT assets and data. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were … Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialBolton Central School District - Fund Balance Management (2018M-249)
… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… The Assessor: Granted exemptions without applications, renewal forms or supporting documentation. Granted an …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Millbrook Central School District – Claims Processing (2015M-48)
… 19, 2014. Background The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… purpose of our audit was to review internal controls over cash disbursements for the period July 1, 2013 through … Discovery Charter School Internal Controls Over Cash Disbursements 2015M14 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015m