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Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits

… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 …

https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustment

Applying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits

… To receive credit for any type of previous or military service, send a written … as you can about the period of employment for which you are seeking credit. We will determine your eligibility to … as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait …

https://www.osc.ny.gov/retirement/publications/1513/applying-previous-or-military-service-credit

Cost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally …

https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustment

Applying for Previous or Military Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… To receive credit for any type of previous or military service, send a written … as you can about the period of employment for which you are seeking credit. We will determine your eligibility to … as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait …

https://www.osc.ny.gov/retirement/publications/1511/applying-previous-or-military-service-credit

Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)

… Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015m

Copiague Union Free School District – Check Signing (2015M-181)

… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181

Village of Medina – Ambulance Service Billings (2014M-326)

… The purpose of our audit was to review ambulance service billing procedures for the period January 1, 2011 through … types indicated by the patient care records and the billing rates did not agree or the billing agent’s records did not indicate the rate charged for …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326

Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)

… Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive information … did not adequately protect the Department’s electronic data containing PPSI. In addition to sensitive information … confidentially to officials, we found: Electronic data containing PPSI on 32 of the 61 County-owned Department …

https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-and

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… had additional entry points for attackers to access and view personal, private and sensitive information on the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Town of Chemung – Conflict of Interest (2022M-176)

… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … to the Town, totaling $5,931, during our audit period. In accordance with New York State General Municipal Law … the Board members were deemed to have an interest in each of the contracts. As no statutory exceptions applied …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176

Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)

… towns in Schoharie County, three towns in Greene County and one town in Delaware County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devices

West Babylon Union Free School District – School Lunch Operations (2016M-243)

… March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, Suffolk … The District operates seven cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, … West Babylon Union Free School District School Lunch Operations 2016M243 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243

Gowanda Central School District – Financial Management (2016M-368)

… Recommendations Adopt budgets that reflect the District's actual needs based on historical trends or other identified …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368

Amityville Union Free School District – Payroll (2016M-155)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key Recommendations Implement procedures to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… complete report – pdf] Audit Objective Determine whether East Williston Union Free School District (District) officials adequately managed and … audit school district East Williston …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control

… health issues that contributed to these tragedies."  Track state and local government spending at  Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-control

Town of Pulteney – Information Technology (2021M-28)

… adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

Saratoga Springs Public Library – Claims Processing (2014M-351)

… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … included signatures from the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Newfane Central School District – Financial Management (2020M-88)

… operations and overstating appropriations concealed the actual surplus fund balance. When unused appropriated fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)

… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … law. We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90