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Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… Once you meet the eligibility requirements, including age and number of years retired, your … year’s annual rate of inflation, but never less than 1 percent or more than 3 percent of your benefit. The … benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of the …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-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 permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentChautauqua Utility District – Banking (2017M-121)
… 1, 2014 through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting services to approximately 1,400 customers. The District, …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the … and no amount of appropriated fund balance was used to finance operations so the District’s tax levy may have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Cost-of-Living Adjustment – Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your … year’s annual rate of inflation, but never less than 1 percent or more than 3 percent of your benefit. The … benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentSharon Springs Central School District – Financial Condition (2016M-39)
… July 1, 2014 through November 30, 2015. Background The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and … balance in a manner that benefits District residents. … Sharon Springs Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Key Findings No one compared the bank statements and canceled check images to the Board-approved vouchers to … deposit. Key Recommendations Compare bank statements and canceled check images to the Board-approved vouchers. …
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 … Fire District to provide fire protection for the Town. The Executive Committee is responsible for the Company’s overall … monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mSaratoga Springs Public Library – Claims Processing (2014M-351)
… million. Key Findings Not all claims included signatures from the Director or department heads to indicate that goods …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high school education to approximately …
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)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.6 million. Key … fund balance has consistently exceeded statutory limits. Two general fund reserves were overfunded. Key … unassigned fund balance is in compliance with statutory limits and develop a plan to use excess funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementGreenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the … written payroll-processing procedures for employees to follow. Implement compensating controls to address the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation … The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria …
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)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mPortville 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 of July 1, 2012 through November 13, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Ogdensburg City School District – Payroll (2016M-250)
… is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250West Hill Fire District No. 3 – Financial Condition (2014M-160)
… this reserve in the late 1990s to fund future costs of new vehicles. However, the Board could not provide us with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160State Comptroller DiNapoli Releases School District Audits
… costs and BOCES services. District officials have hired a special education teacher which has allowed them to offer an additional class …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s … officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68