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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)

… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing … with periodic PILOT payment reports and assess penalties for late payments. CPIDA officials generally agreed with our …

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)

… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …

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

Leaves of Absence – Career Plan for ERS Tier 2 Members

Career Plan information 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

… ERS Tier 1 members covered by Sections 75h and 75i Leaves of Absence …

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

Leaves of Absence – Career Plan for ERS Tier 1 Members

… ERS Tier 1 members covered by Sections 75f and 75g Leaves of Absence …

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

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

… report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the …

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)

… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …

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 … 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)

… install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 … a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …

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 compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal …

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

Review of the American Academy of Pediatrics

… not provide sufficient, appropriate evidence to support payment. In the absence of sufficient, appropriate evidence … ensure future payments are just, due and owing prior to payment. Require vendors to provide documentation to support …

https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatrics

Oversight of Contract Expenditures of Palladia, Inc.

… Objective To determine whether the Office of Addiction Services and Supports (OASAS) is effectively … June 30, 2018. About the Program OASAS oversees one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide …

https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-inc

Oversight of Direct Placement of Children (Follow-Up)

… and information provided by OCFS through August 26, 2019. During the initial audit, we found that OCFS did not …

https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-follow

Oversight of Selected Aspects of Traffic Controls

… To determine whether the New York City Department of Transportation (Department) is monitoring and evaluating … additional signage markings and improvements. The Traffic Management Center (TMC), also part of the Division, operates … The Department coordinates incident response with its Office of Emergency Response, the New York City Police …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controls

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

… 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 Sections 75f and 75g CostofLiving Adjustment …

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 …

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