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Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 … than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… The purpose of our audit was to determine whether the County procured goods and services in accordance with its … 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of approximately 63,000. The County is governed by a Board of Supervisors, which is …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Islip Housing Authority – Cash Disbursements (2017M-167)
… claims but are not independent of the purchasing and check signing functions. While the Director was on leave, the … claims are independent of the purchasing and check signing functions. Develop and adopt a check signature policy …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling … unidentified balance totaling approximately $3,900 in the pension account. Key Recommendations Develop policies and … transactions. Conduct an analysis of the payroll and pension accounts to determine the nature and source of the …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Retiring with an Outstanding Loan – State Police Plan
… The amount of your annuity reduction will be based on your age, your loan balance at retirement and the type of … The amount of your pension reduction will be based on your age, your loan balance at retirement and the type of … year 2021. The amount of the reduction changes annually. Age at Retirement Outstanding Loan Balance Annual Pension …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… which it should conduct operations, Department officials do not provide adequate oversight to ensure the adherence to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialPortville Central School District – Financial Condition (2013M-384)
… fund balance was maintained within legally established limits and that residents were not taxed more than necessary. … is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Copiague Union Free School District – Check Signing (2015M-181)
… checks using a flash drive that contains the Treasurer’s and District Clerk’s signatures, neither of whom was present … all checks in compliance with Education Law. The Treasurer and any other official whose signature is required should maintain custody of their signature flash drives and supervise their use. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Sharon Springs Central School District – Financial Condition (2016M-39)
… Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Ogdensburg City School District – Payroll (2016M-250)
… Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. Budgeted … be his responsibility. The mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the District was overbilled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andHuntington Union Free School District – Financial Condition (2015M-356)
… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Bethpage 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-2015mNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… monthly budget monitoring. Contract with an independent auditor to perform the annual audit of the financial … Ensure that bank statements are reconciled to the accounting records monthly. Ensure that claims are properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-management