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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 … increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous … a specific number of years); or Receiving a disability pension for five or more years. When you die, if you selected …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentSharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie … that appropriate unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… of financial operations and disbursement processes for the period July 1, 2013 through June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and … 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)
… Persia, Cattaraugus County. The District, which operates one school with approximately 1,000 students, is governed by … fund balance has consistently exceeded statutory limits. Two general fund reserves were overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementPlainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… budgets that include realistic expenditure estimates based on contractual and historical data and discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCopiague Union Free School District – Check Signing (2015M-181)
… Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks using a flash drive that contains the … to supervise the imprinting of their signatures on the payroll checks. Key Recommendations Amend the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the … $36.1 million. Key Findings The Business Administrator did not ensure that reconciliations of interfund activity were … loans on fund ledgers. District officials did not always pay employees at the proper pay rates, and payroll was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… to accurately adjust the initial retiree billings based on the estimated bills for the actual premium amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Background The Lockport City School District is located in the City of Lockport and portions of the Towns of … The mileage information submitted by the transportation vendor for fuel reimbursements was not supported by … for transportation services. Require the transportation vendor to submit records to support the total number of daily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andLake George Central School District – Internal Controls Over Payroll (2013M-122)
… the District established effective internal controls over payroll for the period July 1, 2011, through January 31, … Board of Education which comprises seven elected members. Payroll costs and associated employee benefit costs represent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFabius-Pompey Central School District – Information Technology (2016M-237)
… Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. … FabiusPompey Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … included signatures from the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… fundraising event and did not always maintain adequate records to identify the source of each bank deposit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mHuntington Union Free School District – Financial Condition (2015M-356)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356State Agencies Bulletin No. 1506
… To provide agencies with procedures for updating employee health insurance eligibility records in the payroll system. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservDiNapoli Announces State Contract and Payment Actions for July 2016
… office approved 1,462 contracts valued at $1.72 billion and approved more than 1.7 million payments worth nearly $6.3 … waste or other improprieties. Cumulatively through July for calendar year 2016, DiNapoli’s office has approved 11,364 … $155,000 to Harlem Children’s Zone Inc. to provide after-school and summer programs to children in Superstorm Sandy …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-announces-state-contract-and-payment-actions-july-2016Cayuga County Community College – Information Technology (2013M-291)
… and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291