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Worcester Central School District - Fund Balance Management (2022M-75)

… Audit Objective Determine whether the Worcester Central School District (District) Board of Education (Board) and … Determine whether the Worcester Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

IX.7.D Cost Allocation – IX. Federal Grants

… payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. … benefits received. Agencies should be aware that this allocation of costs may have an impact on future agency specific federal cost allocation plans. For additional detailed information, see …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocation

Moriah Central School District - Cash Management (2019M-65)

… rates, revenue would have increased by $61,162 during the audit period. Key Recommendations Prepare monthly cash …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Cost-of-Living Adjustment – New Career Plan

… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …

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

Cost-of-Living Adjustment – Career Plan

… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …

https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustment

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

… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …

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

Cost-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-adjustment

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 … 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-adjustment

Partial Lump Sum Payment – Special 20- and 25-Year Plans

… (not a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-payment

Saratoga Springs Public Library – Claims Processing (2014M-351)

… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected … of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, … capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would … $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing operational …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

Sayville Union Free School District - Purchasing (2019M-69)

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

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Smithtown Fire District – Capital Project (2014M-231)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … square miles and services approximately 50,000 residents with seven fire companies and one emergency services squad. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial

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

… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …

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

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… and review the District’s eligibility requirements to determine if the program is implemented in the most … negotiating with the various unions and individuals to exclude eligibility for health insurance buyouts to employees covered by the District’s same health insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)

… Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is governed …

https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123

Town of Cuyler – Town Clerk Operations (2017M-207)

… was to determine whether the Clerk properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population of approximately 980. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207