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Cost-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 … increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous … of age, after a specific number of years); or Receiving a disability pension for five or more years. When you die, if …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of the …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life … lifetime benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… the governing board may generally establish petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments … such as office supplies. The amount of a petty cash fund may be limited by statute. The custodian of the petty …
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
… that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for …
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
… expenses that Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … expenses that Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for …
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)
… ( 2013-S-56 ). Background Our prior audit found the Hudson River Park Trust (Trust) needed to improve its …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followMaximus, Inc.
… Maximus, Inc. (Maximus) to purchase approximately $170,000 in printing and copying equipment. Background DOH added $435 million in contract amendments for services outside the scope of the … of the contract to August 19, 2017. This is the fourth in a series of letters related to this contract. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incCOLA – Child Center of New York
… (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance for Submitting Claims … Key Findings Of the $15,538 we examined, we found $5,756 in overpayments for unallowable and unsupported expenses and $1,970 in noncompliant expenses paid outside the applicable budget …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our initial audit … whether the MTA (1) has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followTully Central School District – Network Access Controls (2021M-138)
… Tully Central School District (District) officials ensured network access controls over non-student user accounts were … District officials did not ensure that the District’s network access controls over non-student user accounts were … or needed. As a result, the District had 47 unneeded network user accounts, including 24 that were created for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138York Central School District – Network Access Controls (2022M-93)
… paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were … access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly … IT users have and use their own network user accounts to access the District’s network. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … officials did not accurately pay tuition for foster care students enrolled care students enrolled at other school districts. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… officials did not: Develop and manage a comprehensive investment program or develop procedures for the operation of the investment program in compliance with the Board of … Education’s (Board’s) investment policy. Invest available funds throughout the audit period in an authorized …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementTown of Middleburgh – Claims Audit Process (2023M-56)
… all claims prior to approving them for payment. Adequately document the justification for emergency purchases and for …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Johnsburg – North Creek Water District Charges (2023M-51)
… were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … for water charges to maximize District revenues. Ensure new water customers are added to the Town’s records and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Harpursville Central School District - Financial Condition (2018M-120)
… $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … District officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Village of Elmira Heights – Claims Auditing (2024M-44)
… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Warsaw – Tax Collection Remittance (P1-24-22)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $3.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling approximately $2.8 million in February, $156,000 in March and $198,000 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22