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Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor:  …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Sodus Central School District – Software Management (2022M-64)

… the accounts’ users to install software on their computers without authorization. Of 134 software applications that we …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… complete report – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual … Determine whether the Village of Ocean Beach Village Board of Trustees Board …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Leaves of Absence – Career Plan for ERS Tier 2 Members

… for ERS Tier 2 members covered by Sections 75f and 75g Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1508/leaves-absence

Leaves of Absence – New Career Plan for ERS Tier 1 Members

… New Career Plan information for ERS Tier 1 members covered by Sections …

https://www.osc.ny.gov/retirement/publications/1504/leaves-absence

Leaves of Absence – Career Plan for ERS Tier 1 Members

… Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Leaves …

https://www.osc.ny.gov/retirement/publications/1503/leaves-absence

Oversight of Direct Placement of Children

… of insufficient guardianship, as well as inadequate food, clothing, and shelter. We are concerned by OCFS’ …

https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-children

Special Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))

… (Return to Top) (Return to Top) (Return to Top) VO1839 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) …

https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603m

Leaves of Absence – Coordinated Plan For ERS Tier 3 and 4 Members

… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Leaves …

https://www.osc.ny.gov/retirement/publications/1522/leaves-absence

Ellicottville Central School District - Information Technology (2019M-14)

… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were communicated … IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… The Highway Superintendent was incorrectly paid $6,015 in overtime and call-in hours. Timekeeping and leave accrual records were not …

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

Cost-of-Living Adjustment

…     A Cost-of-Living Adjustment (COLA) is a permanent annual … a COLA increase each September.   How COLA is Determined In accordance with State law, the annual COLA percentage is …   This Year’s COLA Increase The COLA for September 2025 through August 2026 is 1.2 percent. The percentage is …

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

Cost-of-Living Adjustment – Career Plan for ERS Tier 2 Members

… Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g …

https://www.osc.ny.gov/retirement/publications/1508/cost-living-adjustment

Leaves of Absence – New Career Plan for ERS Tier 2 Members

… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Leaves of …

https://www.osc.ny.gov/retirement/publications/1509/leaves-absence

Cost-of-Living Adjustment – New Career Plan for ERS Tier 1 Members

New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1504/cost-living-adjustment

Cost-of-Living Adjustment – Career Plan for ERS Tier 1 Members

Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1503/cost-living-adjustment

Leaves of Absence – Basic Plan for ERS Tier 1 Members

Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Leaves of Absence

https://www.osc.ny.gov/retirement/publications/1500/leaves-absence

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 3 and 4 Members

… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …

https://www.osc.ny.gov/retirement/publications/1522/cost-living-adjustment

Record of Activities (ROA) – Reporting Elected and Appointed Officials

… 30 days of completion. An elected or appointed official is  not  required to keep an ROA if: They are a retiree … member; or They are an employee whose membership in NYSLRS is optional and they have not joined NYSLRS. Direct your … a new ROA for an alternative three-month period. A new ROA is also necessary: If the number of hours worked changes; or …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roa

Village of Dering Harbor – Payroll (2020M-78)

… Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not … Board of Trustees Board developed adequate controls over payroll and employee benefits payments …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78