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Cost-of-Living Adjustment – Police and Fire Plan
… 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 than 1 percent or more than 3 …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentSidney 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 activities of the Department and Companies for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the … employees covered by the District’s same health insurance plan through a spouse or parent employed by the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsSaratoga Springs Public Library – Claims Processing (2014M-351)
… period July 1, 2013 through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The Library, which is … Trustees, serves the approximately 45,700 residents of the Saratoga Springs City School District. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … Town of Callicoon Cash Receipts and Disbursements 2013M16 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents … would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Ordinary Death Benefit – Career Plan
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … and submitted timesheets. The leave accrual spreadsheet for employees who were entitled to earn vacation time did not … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Electronic Reporting
… Holders of unclaimed funds can send the Office of the State Comptroller reports using …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingCity of Salamanca – Employee Benefits (2023M-96)
… report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … audit hannibal fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Cuyler – Town Clerk Operations (2017M-207)
… January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population of approximately 980. The Town is governed by an elected five-member Town Board. The Town’s 2017 tax levy totaled approximately … Town of Cuyler Town Clerk Operations 2017M207 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207World Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… efforts, and you were employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits provided by the World Trade Center …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionWorld Trade Center Presumption – Career Plan
… efforts, and you were employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits provided by the World Trade Center …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionTown of Deerpark – Real Property Tax Collections (2017M-277)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk, as the … January 1, 2016 through July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is … Town of Deerpark Real Property Tax Collections 2017M277 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277