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Cost-of-Living Adjustment – New Career Plan

… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. … but never less than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different …

https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits

https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustment

Schuyler Heights Fire District – Claims Processing (2014M-124)

… the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year total $553,000. Key Findings Board … not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124

Selected Financial Management Practices (Follow-Up)

… collection, procurement, investments, payroll, budgeting, and equipment inventories. Among the weaknesses identified, the … correctly; document the contractor selection process and contracts were awarded and modified by $16.9 million, but …

https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-follow

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. … forecasts or ensure interest rate quotes were solicited to maximize interest earnings. Key Recommendations Develop … funds are invested in legally permissible investments to maximize interest earnings. BOCES officials generally …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Town of Middleburgh – Claims Audit Process (2023M-56)

… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could … deliberate audit of all claims prior to approving them for payment. Adequately document the justification for emergency …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Village of Brookville – Board Oversight (2015M-45)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

York Central School District – Network Access Controls (2022M-93)

… complete report – pdf] Audit Objective Determine whether York Central School District (District) officials ensured … 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)

… benefit analysis and review the District’s eligibility requirements to ensure that the program benefits the District …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43

Village of Medina – Ambulance Service Billings (2014M-326)

… population of approximately 6,500. The Village is governed by an elected five-member Board of Trustees. The Village … Village money. The rates for service types indicated by the patient care records and the billing rates did not …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326

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

… Provide oversight to ensure that tuition bills have adequate supporting documentation and are accurately … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

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

Town of Fulton – Justice Court Operations (2017M-6)

… the bail records in the accounting software. Deposit all money collected in a timely manner. … Town of Fulton Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

COLA – 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-york

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… (Department) contract. The Department did not remit money to the Supervisor in a timely manner. The Department …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Tully Central School District – Network Access Controls (2021M-138)

… did not regularly review enabled non-student user accounts to determine whether they were appropriate or needed. As a … be potential entry points for attackers and could be used to inappropriately access the District’s information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adhere to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Gloversville Housing Authority – Selected Financial Operations (2015M-257)

… rents. Segregate rent collection duties among employees or ensure that Authority officials provide adequate oversight …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257

Town of Hebron – Fiscal Oversight (2015M-59)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … Supervisor delegated his responsibility of signing checks to his clerk. The Board did not audit the financial records … on behalf of the Town. … The purpose of our audit was to review the Towns internal controls over financial …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59