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Amusement Park and Fair Ride Safety

… venues). Each ride must be inspected, at a minimum, once a year and may be inspected multiple times each year (i.e., each time a ride is erected). During our previous …

Contributing Toward Your Retirement – State Police Plan

… toward your retirement. However, you can make voluntary annuity savings contributions, which will earn interest and provide an annuity above and beyond your regular pension benefit when … your contribution rate. Part-time employee contribution rates are determined based on annualized wages. After three …

Eligibility, the Benefit and Filing – New Career Plan

Eligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits

… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. … plan. The Benefit At retirement, you will receive a pension equal to: 1/60th (1.66 percent) of your FAS for each …

Opinion 91-28

… SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A … use profits resulting from operation of a water utility for general village purposes. You ask whether a village board … may use surplus moneys in the village's water fund for sewer or other general village purposes. General …

Holley Central School District – Financial Condition (2013M-342

… District’s budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal … funds to significantly exceed the statutory limit each year. Although District officials annually appropriated fund … exceeded the statutory limit of 4 percent of the ensuing year’s budget by more than $7 million, or 35 percent, as of …

Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)

… are not limited to, increasing necessary reserves, paying off debt, financing one-time expenditures and reducing District property taxes. …

New Suffolk Common School District – Selected Financial Operations (2013M-197)

… was to evaluate selected District financial operations for the period July 1, 2011 through March 31, 2013. … comprises three elected members. Budgeted expenditures for the 2013-14 fiscal year are $946,175. Key Findings The … President stated the unexpended surplus fund balance was for cash flow purposes, none of the adopted budgets included …

Audit of the Tuition Assistance Program at Dowling College

… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as … one student who had not declared a major by the beginning of her junior year.   SED and HESC agree with the audit …

Albany Leadership Charter High School for Girls – Professional Services (2013M-283)

… the Brighter Choice Foundation (Foundation) for the period July 1, 2011 through May 31, 2013. Background The Albany … The School’s budgeted operating expenses for the 2012-13 fiscal year totaled approximately $4.7 million. Key Findings The School entered into a three-year …

Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)

… condition and mobile device environment for the period July 1, 2010 through August 22, 2013. Background The Frontier …

New York State Comptroller DiNapoli Statement on MTA Finances

… statement on the Metropolitan Transportation Authority’s (MTA) July Financial Plan released today: “The MTA’s July … picture, allowing for budget balance even amid weakness in real estate transaction taxes, a concern my office raised …

Lewis County – County Bridge Maintenance (S9-13-3)

… January 1, 2007, to December 31, 2011. Background The County covers 1,274 square miles and has approximately 27,000 residents. The County is governed by a 10-member County Legislature. The County’s budgeted expenditures …

XV.7 Budget Allocations – XV. End of Year

… State agencies will need to be proactive in working with the … back to the budget where possible. Prior to March 31, State agencies also need to ensure that any Budget Journals … from the SFS home page after logging in with your SFS user ID and password. Guide to Financial Operations REV. …

Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual

… 2015. About the Program Kids First is an SED-approved, for-profit special education provider located in Westbury. … RCM regarding eligibility and documentation requirements. For the fiscal year ended June 30, 2015, Kids First reported $488,182 in reimbursable costs for its Special Education Itinerant Teacher services …

College of Optometry – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … and regulations and is free from fraud, waste and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. …

City of Troy – Budget Review (B5-13-20)

… in 2014, will likely cause a decrease in the fund balance of the water fund. The City’s 2014 proposed budget …

Charlotte Valley Central School District – Financial Condition (2013M-232)

… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …

Town of Huntington – Payroll and Legal Services (2013M-28)

Town of Huntington Payroll and Legal Services 2013M28

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts … by eight employees without using a unique code to identify who is using the register. The Village also needs to improve … Village’s IT system and provides guidance for employees if the Village’s computer operations are interrupted or its …