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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 … 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/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 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 … 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/1511/cost-living-adjustmentLocust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to … 2015. Background The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The … operates six schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … do not measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The … and conducted all required analytical data tests to ensure waste discharge complies with discharge limitations. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Wainscott Common School District - Financial Condition (2018M-237)
… [read complete report - pdf] Audit Objective Determine whether the Board and District … and adopting budgets that overestimated appropriations by a total of more than $911,000 (11 percent) from 2015-16 … the legal limit. Adopt realistic annual budgets based on historical or other known trends. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Wyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. Background … York State and has a population of approximately 42,000. The County is governed by a 16-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive … Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s control. The School, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203More About This Retirement Plan – State University Police Plan
… of New York, administers these plans. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1823/more-about-retirement-planWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeBroome County – Information Technology (2013M-351)
… The purpose of our audit was to determine if the County’s computerized data and assets were properly safeguarded for … is governed by a 15-member County Legislature. The County’s budgeted expenditures for 2013 totaled $247.7 million for … Findings The County has a policy regarding removable USB storage devices but does not monitor or enforce it, …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Brookhaven-Comsewogue Union Free School District – Extra-Classroom Activity (ECA) Funds … $12,635 were deposited timely. East Moriches Union Free School District – Financial Condition Management (2022M-1) …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, … operates two schools with approximately 750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Canaseraga Central School District - Financial Management (2019M-104)
… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Partial Lump Sum Payment – Special 20- and 25-Year Plans
… members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible … be permanently reduced . You cannot repay the PLS payment in the future to increase your monthly pension benefit. And once eligible, your cost-of-living adjustment (COLA) will be …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentNew York State Payroll
… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Payroll …
https://www.osc.ny.gov/state-agencies/payrollBayport Fire District – Credit Card Use (2016M-394)
… 1, 2015 through July 31, 2016. Background The Bayport Fire District is a district corporation of the State, … of Islip in Suffolk County. The District, which provides fire protection and emergency services to approximately 8,900 … residents, is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s … is located in eastern New York State and has a population of approximately 48,000. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258East Bloomfield Fire District – Financial Operations (2017M-154)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Commissioners provided … 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate … adequate credit card or information technology (IT) policies. The Board has not adopted written procedures or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Vendor File Advisory No. 13
… the Office of the State Comptroller’s Disregarded Entity Registration Request Form and the Internal Revenue Service … Disregarded Entity Vendor Registration …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registration