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Cost-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 permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less …

https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustment

Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)

… June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high school education to approximately 60 students. The … Newburgh Preparatory Charter High School Board Oversight and Disbursements 2015M123 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements

State Agencies Bulletin No. 342

… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230s

Village of Nissequogue – Information Technology (2015M-31)

… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… not develop a written IT contingency plan. As a result, the District had additional entry points for attackers to … and view personal, private and sensitive information on the network and did not have sufficient documented guidance … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Tioga Fire District – Board Oversight (2022M-170)

… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Village of Cohocton – Cash Receipts (2015M-63)

… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

Scarsdale Union Free School District – Overtime (2022M-105)

… B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

South Glens Falls Central School District – Access Rights (2012M-257)

… The South Glens Falls Central School District is located in Saratoga County. The District is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Holland Patent Central School District – Fuel Inventory (2023M-141)

… during our test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141

Dolgeville Central School District – Fuel Monitoring (2023M-175)

… did not: Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. … Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand … Maintain diesel fuel perpetual inventory records, perform periodic reconciliations to the fuel in the tank and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… action. Appendix B includes our comments on issues raised in the County’s response letter. …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. … Not all cardholders attached the required purchasing log to their credit card statements when submitting their …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

Town of Ithaca – Information Technology (2017M-52)

… purpose of our audit was to assess the Town’s IT policies and procedures for the period January 1, 2015 through … approximately $25 million. Key Findings The Town’s IT policy does not address password security, wireless security, … specifically include IT procedures to maintain day-to-day operations. Key Recommendations Update the IT policy to …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52