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Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash … Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a … financial operations are conducted by the school’s Coordinator of School Operations. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Barker Central School District – Purchasing (2016M-208)
Barker Central School District Purchasing 2016M208
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Schuyler Heights Fire District – Claims Processing (2014M-124)
Schuyler Heights Fire District Claims Processing 2014M124
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is … costs represent a significant portion of the District’s annual expenditures; for the 2011-12 fiscal year these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Partial Lump Sum Payment – Special 20- and 25-Year Plans
… under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose … (not a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… January 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a … monthly and annual financial reports to the Board. … Sir William Johnson Volunteer Fire Company Inc Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalCost-of-Living Adjustment – Career Plan
… 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 … 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-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… 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 … 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/1512/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. … of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. … of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to …
https://www.osc.ny.gov/retirement/publications/1513/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 increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … 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/1511/cost-living-adjustmentService Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? … are entitled to Section 375-h as a backup plan. If you are age 55 or older at retirement and your backup plan would provide a greater …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsTompkins County Public Library – Financial Management (2015M-250)
… Public Library is the central library for the Finger Lakes Library System and serves libraries and users in …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Delaware 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 third-party … did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Accounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoicePittsford Central School District – Payroll (2021M-129)
… Key Findings District officials accurately compensated the 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were … Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct deposits. Routinely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… Five disbursements totaling $1,308 were not recorded in the accounting records. In addition, the Board did not: Adopt adequate bylaws or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether … 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district … contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising … and cash was not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should create a credit card use policy that details acceptable use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and