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Cost-of-Living Adjustment – State Police Plan
… increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … your benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance amount, …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentDiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, Nicholas P. … of 92 on Sunday. To us, he was just the greatest father and grandfather in the world. My brother James and I are grateful for the expressions of support offered by … My family and I mourn the passing of my beloved father Nicholas P …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-address2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat … Director People for the American Way About Black History Month The first Black History Month was celebrated in 1976 at the nation’s … Comptroller DiNapoli hosts his annual Black History Month Celebration …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationOverview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s … and resources necessary to prepare an IT contingency plan will vary depending on the size and sophistication of …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewDutchess County – Financial Condition (2013M-370)
… January 1, 2012 through November 30, 2013. Background Dutchess County (County) has approximately 297,000 residents, … Dutchess County Financial Condition 2013M370 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Erie County Water Authority – Information Technology (2018M-9)
… have never been used. Five of 10 tested employees visited social media, shopping websites and personal email, which could … usage log to ensure compliance with the computer use policy. …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… was to determine whether District officials established a sufficient segregation of duties or compensating controls … Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… 1, 2016 through June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe … Greece Public Library Information Technology 2017M130 …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… buildings acquired during our audit period rather than leasing them. Key Recommendations Perform and document a thorough cost-benefit analysis of leasing versus purchasing buildings to ensure the best …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided … adequate oversight of Company financial activities to ensure resources are properly safeguarded for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… use excess funds as a financing source in a manner that benefits Town residents. Perform annual audits of the records …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. … Village of Blasdell Purchasing 2017M195 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… condition for the period July 1, 2012 through February 29, 2016. Background The Raquette Lake Union Free School … five-member Board of Education. The District operates no schools and has two students for whom it pays tuition to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionWallkill Central School District – Financial Management (2015M-294)
Wallkill Central School District Financial Management 2015M294
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as such, were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Franklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for … practices made it appear that the District needed to both raise the tax levy and use fund balance to close …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal … effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The … year are approximately $8.4 million, funded primarily with real property taxes and State aid. Key Finding The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.7 … fund balance, where allowed by law, or use the funds for their designated purposes. Use available debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36