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Cost-of-Living Adjustment – Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous … plans that allow for retirement, regardless of age, after a specific number of years); or Receiving a disability …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving … for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of years); or Receiving a disability …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving … for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of years); or Receiving a disability …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, … request in the same manner as other claims. 9 County Law section 369(5), Education Law sections 1724(3) and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Objective To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in … administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023. About the … To ascertain the total expenses that the Workers Compensation Board Board …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses that Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the State Fiscal Year ended March 31, 2024. About the … To ascertain the total expenses that Workers Compensation Board Board …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Selected Financial Management Practices (Follow-Up)
… of implementation of the 19 recommendations included in our initial report, Selected Financial Management … and modified by $16.9 million, but the documentation in support of contract modification was incomplete. Key Finding We found that the Trust made progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followMaximus, Inc.
… Purpose The objective of our examination was to determine whether the Department of Health (DOH) followed the proper … The objective of our examination was to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incCOLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the … The objective of our examination was to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Purpose Determine the extent of implementation of the seven recommendations included in our initial audit … Determine the extent of implementation of the seven recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followBolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … supporting documentation. Ensure that credit card payments are made timely to avoid late fees and finance charges. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Village of Candor – Fund Balance (2017M-148)
… The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … appropriations for the 2017-18 fiscal year for the general fund are $297,735 and for the water fund are $173,075. Key Findings Although fund balance …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … of the District’s reserves, totaling $14.8 million, appear to be overfunded. From 2013-14 through 2015-16, the District realized operating surpluses and did not need to use any appropriated fund balance to finance operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… the District’s financial condition for the period July 1, 2013 through February 24, 2017. Background The Perry Central … an elected seven-member Board of Education, operates two schools with approximately 850 students. Budgeted … approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library … whom payment was received, and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Town of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since … reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor should provide the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used … 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Hartsdale 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 4.5 square mile area. The Company is governed by 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-227