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Village of Margaretville - Fiscal Management (2018M-78)
… financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt … Use surplus general fund money as a financing source for funding one-time expenditures, funding needed reserves, … the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78City 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 software management … period July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District … officials effectively managed general fund balance for the period July 1, 2013 through May 31, 2017. Background 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-2017mTown of Greece – Information Technology (2017M-145)
… enforcement, such as monitoring computer use and reviewing installed software. Town officials also did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Cost-of-Living Adjustment – New Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual … (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… form (unless notified otherwise, as in the case of disability retirement) before the first day of the month … becomes payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days after your disability application is approved, or up to 30 days after …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionCost-of-Living Adjustment – Police and Fire Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual … adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-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 … each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual … adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentAdditional Service Credit for Sick Leave (Section 341[j]) – State University Police Plan
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1823/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jState Agencies Bulletin No. 1625
… Purpose To notify agencies that the pensionable overtime earnings limit for Tier 5 Employee … $19,001.55. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, … increases each calendar year thereafter by three percent. The overtime earnings limit for 2018, 2019, and 2020 have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesState Agencies Bulletin No. 1515
… a check to repay an overpayment Background Due to a change in the bank reconciliation process and the risk of personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230New York State Payroll
… NYS Payroll Online View your pay statement, opt out of receiving a paper pay statement and change your tax withholdings. Payroll History … Unified Court System Job Aids Payroll Calendars 2025-2026 Agency Submission Schedule Tax Refund Calendars for …
https://www.osc.ny.gov/state-agencies/payrollMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 percent less than … that reflect the District’s operating needs based on historic trends, contracts or other projections. Develop … but questioned one issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Concord Industrial Development Agency – Agency Management (2015M-61)
… January 1, 2012 through March 4, 2015. Background The Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and … Agency had 34 active projects with more than $227 million in total projected capital investments. Key Findings Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period January 1, … $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Galway Central School District - Fund Balance Management (2017M-267)
… if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 … points. The District’s budgets included appropriated fund balance that was not used to fund operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267