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Hinsdale Central School District – Extra-Classroom Activities (2017M-244)

… $9.7 million. Key Findings Student treasurers were not adequately involved. Student treasurers’ records were not accurate. Key Recommendations Ensure faculty advisors are …

Town of Niagara – Justice Court (2015M-218)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … January 1, 2014 through July 29, 2015. Background The Town of Niagara is located in Niagara County and has a population …

Town of Ashford – Water District (2015M-343)

… year total $5 million. Key Findings Town officials could not provide a detailed project plan detailing the project … to support the estimated costs. The Board did not ensure that adopted water rates would be sufficient to …

Elmwood Village Charter School – Building Acquisition (2017M-237)

… July 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of … transactions to ensure the School’s best interest. … Elmwood Village Charter School Building Acquisition 2017M237 …

Cairo-Durham Central School District – Information Technology (2017M-246)

… Towns of Cairo, Durham, Athens, Catskill, Coxsackie and Greenville in Greene County, Conesville in Schoharie County, …

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key Recommendations Ensure … to District credit cards for individuals who receive per diem meal allowances. District officials generally agreed …

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

… indicated they have begun to initiate corrective action. … St Paul Boulevard Fire District Board Oversight 2018M116 …

Westfield Academy and Central School District - Financial Management (2018M-67)

… as of June 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated appropriations by a … Appendix B includes our comments on issues raised in the District’s response letter. … Westfield Academy and …

Hubbardsville Fire District - Board Oversight (2018M-107)

… and fuel inventories. Key Findings The Board did not: Annually audit the Treasurer’s books and records or … leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue and expenditure accounts or …

Special Disability Benefits – Police and Fire Plan

Special Disability Benefits – Non-Contributory Plan with Guaranteed Benefits

… Firefighters and police officers may be eligible for an accidental disability … may be eligible for an accidental or performance of duty disability retirement benefit. Police officers who are … of the heart, may be eligible for a performance of duty retirement benefit. …

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

… disease, certain types of cancer or lung disease, but passed a physical examination upon entry to firefighting … officers who are permanently disabled by heart disease but passed a physical examination upon entry to police service …

Clinton Central School District – Payroll (2017M-252)

… Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland …

Management of Energy Consumption (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations made … plan to reduce energy consumption. OCFS now retains energy usage data for all OCFS facilities so reduction achievements … With Executive Order 111 Requirements to Purchase Power From Renewable Sources (2008-S-74) … To determine the …

Herkimer Central School District – Financial Condition (2016M-68)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately 1,200 students, is governed by an elected seven-member Board of Education. The operating …

Harborfields Central School District – Claims Processing (2016M-38)

… Purpose of Audit The purpose of our audit was to evaluate the … schools with approximately 3,350 students, is governed by an elected seven-member Board of Education. Budgeted … addition to purchase orders, to ensure that funds are only being disbursed for District purposes and that the District …

New Hartford Central School District – Procurement (2016M-153)

… and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, which operates five schools …

Special Disability Benefits – Career Plan

Special Disability Benefits – New Career Plan

Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits

… If you leave public employment with at least five, but less than ten, years of credited service, you may choose to: End your membership and withdraw your … apply for a retirement benefit when you become eligible. Once you have ten or more years of credited service, you …