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Chestertown Fire District – Claims Processing (2016M-387)

… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Locust 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 the purchase of goods … The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Pittsford Central School District – Payroll (2021M-129)

… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129

Barker Central School District – Purchasing (2016M-208)

… 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara County. The … which operates one school with approximately 800 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208

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

… five-member Board of Fire Commissioners, and an appointed Treasurer acts as the chief fiscal officer. Budgeted … claims. The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town … are audited and approved by the entire Board before the Treasurer pays the claims. Pass a resolution allowing the …

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

Cost-of-Living Adjustment – Police and Fire Plan

… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or … 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-adjustment

Cost-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 … caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or … 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-adjustment

Cost-of-Living Adjustment – Career Plan

… Once you meet the eligibility requirements, including age and number of … caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or … of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving …

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

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 – 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

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

Accounts Payable Advisory No. 46

… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoice

Tompkins County Public Library – Financial Management (2015M-250)

… Purpose of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over Library … Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …

https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… for the period January 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Delaware County – Third-Party Contractual Services (2014M-287)

… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for contracting with …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Library … public library. The Library, which serves a population of approximately 20,600, is governed by a Board of Trustees …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Glenham Fire District – Cash Disbursements (2016M-380)

… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

Finn Academy: An Elmira Charter School - Information Technology (2018M-141)

… personnel who use IT resources, including the importance of physical security and protection of personal, private, … action. Appendix B includes our comments on issues raised in the School’s response letter. … Finn Academy An Elmira Charter School …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141