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Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … Treasurer did not file 2012-14 annual financial reports with OSC, and 2012-13 financial records were not audited in a …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did not … As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: Ensure an …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanCircleville Fire Company – Selected Financial Activities (2013M-391)
… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. … Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500. Key Findings … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mVillage of Speculator – Financial Condition (2013M-381)
… are approximately $1.7 million. Key Findings The Board did not develop sound revenue budget estimates. Unplanned …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Northville Public Library – Cash Disbursements (2015M-53)
… through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves approximately 3,000 residents. The Library is a school district public library governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Madison Central School District – Procurement of Professional Services (2015M-322)
… in Oneida County. The District, which operates one school with approximately 490 students, is governed by an elected … procurement of professional services to ensure compliance with the District’s policies and all applicable laws and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mCost-of-Living Adjustment – Police and Fire Plan
… Once you meet the eligibility requirements, including age and number of … permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… Under Section 341(j) of the Retirement and Social Security Law, you may receive service credit for … to be vested, your sick leave credit cannot be used to reach the five years. Qualify for a better retirement benefit … have 20 years, your sick leave credit cannot be used to reach the 20 years. Increase your pension beyond the maximum …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you meet the eligibility requirements, including age and number of … permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… Once you meet the eligibility requirements, including age and number of … permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… Under Section 341[j] of the Retirement and Social Security Law … Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jCost-of-Living Adjustment – New Career Plan
… Once you meet the eligibility requirements, including age and number of … permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… Once you meet the eligibility requirements, including age and number of … permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentState Police Bulletin No. SP-222
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s Automatic processing of the 2021 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… totaled approximately $214,000. Key Findings The Board has not established procedures for the Library’s collection and disbursement of donated funds. The Treasurer has not maintained a detailed accounting of the cash received from donations. The Librarian did not always remit fees timely to the Clerk. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsWainscott Common School District – Financial Condition (2013M-268)
… property tax levy by more than $325,000. The District has not developed a multiyear financial plan that addresses the … for revenues and expenditures based on all information available at the time the budget is developed. Discontinue … in the appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the District's …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268School Districts’ Energy Performance Contracts (2015-MR-1)
… [read complete report - pdf] We also released five letter reports to the … contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. … Town of East Fishkill Financial …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139