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Special Disability Benefits – Non-Contributory Plan with Guaranteed Benefits

… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …

Special Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)

… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …

Special Disability Benefits – Police and Fire Plan

Cost-of-Living Adjustment – Special 20- and 25-Year Plans

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual … receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and …

Cost-of-Living Adjustment – State Police Plan

… die, if you selected a pension payment option that pays a lifetime benefit to your beneficiary, and if the beneficiary …

Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)

… independent of the cash disbursement process reviews the bank reconciliations. No Facility official reviews the … work. Key Recommendations Provide the Board with monthly bank reconciliations, including bank statements and canceled check images. Establish …

Vested Retirement Benefit – State Police Plan

Vested Retirement Benefit – Special 20- and 25-Year Plans

… before retirement age, but have five or more years of credited service, you will be eligible for a vested … benefit depends on your tier. Tiers 2 and 3 — the first of the month following your 55th birthday. Tier 5 — your 55th birthday. Tier 6 — your 63rd birthday. The Benefit Your vested retirement benefit is …

Gorham-Middlesex Central School District – Online Banking Access (2022M-179)

… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings … conduct online banking but were inappropriately provided with online banking access to one or more of the District’s … online banking users’ access and permissions and comply with Board policy. District officials agreed with our …

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… and approvals, the 70 disbursements totaling $798,770 that we reviewed were adequately supported, accounted for and for …

Full- and Part-Time Service Credit – State Police Plan

… Full-Time Employment If you join PFRS on the day you begin employment with a participating employer … on a full-time basis, your service credit equals the total time worked from your date of membership to the day you leave paid employment. Part-Time Employment For …

St. Paul Boulevard Fire Association - Board Oversight (2018M-117)

St Paul Boulevard Fire Association Board Oversight 2018M117

Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)

… 2015 through September 1, 2016. Background The Cattaraugus County Soil and Water Conservation District provides services … Cattaraugus County Soil and Water Conservation District Cash Receipts and …

Franklin Square Public Library - Claims Audit (2018M-48)

… report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board members audit the claims prior to the monthly …

Full- and Part-Time Service Credit – Special 20- and 25-Year Plans

… Full-Time Employment If you join PFRS on the day you begin employment with a … the date you leave paid employment. Part-Time Employment For Tier 2, 3, 5 and 6 members, one year of part-time …

Franklin-Treadwell Fire District – Disbursements (2021M-16)

… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate transactions. Key …

XII.6 Overview – XII. Expenditures

… This section provides Business Units with guidance on how to process certain payment situations where the type …

Required Reporting

… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – … of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of …

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …

McLean Fire District - Financial Operations (2017M-296)

… The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …