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Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the … County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is … during our audit period did not have a recapture clause to recover benefits from the businesses if they did not meet …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … public corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityBolton Fire District – Credit Cards (2017M-180)
… 1, 2016 through April 30, 2017. Background The Bolton Fire District provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected five-member Board of Fire … monthly credit card statements to individual receipts. The District incurred $116 in late fees and $112 in finance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Town of Marbletown – Financial and Capital Planning (2017M-234)
Town of Marbletown Financial and Capital Planning 2017M234
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and … and the project has run a deficit and is projected to continue to do so. City officials and IT staff did not ensure compliance …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
Village of Massapequa Park Claims Audit and Leave Accruals 2017M193
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… the Southside Municipal Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was … The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town estimates it will take $3 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64City of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … accruals. The City paid over $903,000 in police overtime to cover compensatory leave, contrary to collective … and approve employees’ compensatory leave only when they have enough to use. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and … Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling $774,127 during the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mCost-of-Living Adjustment – Career Plan
… 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/1642/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… 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/1512/cost-living-adjustmentApplying for Previous or Military Service Credit – Police and Fire Plan
… 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/1512/applying-previous-or-military-service-creditCost-of-Living Adjustment – New Career Plan
… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. … limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentApplying for Previous or Military Service Credit – New Career Plan
… 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/1515/applying-previous-or-military-service-creditCost-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-adjustmentApplying 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-creditCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 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/1511/cost-living-adjustmentApplying 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