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Cost-of-Living Adjustment – Coordinated Plan for ERS Tier 6 Members

Coordinated Plan information for ERS Tier 6 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1530/cost-living-adjustment

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

… for ERS Tier 1 members under Section 75c CostofLiving Adjustment …

https://www.osc.ny.gov/retirement/publications/1501/cost-living-adjustment

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

NonContributory Plan information for ERS Tier 2 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1506/cost-living-adjustment

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 5 Members

Coordinated Plan information for ERS Tier 5 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1523/cost-living-adjustment

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… financial benefits. Specifically: The Board did not have a process to adequately oversee and monitor CPIDA projects. … and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the City of …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… maintained. The former Treasurer discarded the original student ledgers and replaced them with versions she created. … reports were not completed. The former Treasurer was arrested by the Chautauqua County District Attorney and pled …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)

… Determine whether the Board provided adequate oversight of the revolving loan program. Key Findings The Lake … … Determine whether the Board provided adequate oversight of the revolving loan program …

https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loan

Oversight of Direct Placement of Children

… and that children are placed in safe environments. Of 30 direct placement cases we sampled, 10 lacked evidence that … source information and CONNECTIONS data for 23 of the 30 cases we reviewed. Additionally, the field indicating why …

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

Leaves of Absence – Career Plan for ERS Tier 2 Members

… … Career Plan information for ERS Tier 2 members covered by …

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 …

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

Hancock Fire Department – Audit Follow Up (2018M-236-F)

… - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, … provides fire protection and other emergency services to the Hancock Fire District residents and two townships in … were not implemented. … The purpose of our review was to assess the Departments progress as of February 2022 in …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-f

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

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 … the former Supervisor:  Was inappropriately reimbursed $1,526 for expenditures on the Town’s credit card. Did not …

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)

… necessary and authorized software was installed on District computers. Key Findings District officials did … had permissions that allowed the accounts’ users to install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 percent) were listed on the District’s software inventory …

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)

… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured … in: $44,135 in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) time. $11,000 … income tax purposes. Officials generally disagreed with our recommendations. Appendix B includes our comments on the …

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

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 Absence …

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

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

… … Career Plan information for ERS Tier 2 members covered by …

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

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