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

… limit. Adopt budgets that include realistic estimates for expenditures. Adopt a more comprehensive reserve policy …

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

… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …

Bellevue Fire District #9 – Procurement (2018M-5)

… #9 provides fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an …

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 …

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 …

Special Disability Benefits – Police and Fire 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 …

Becoming Eligible for a Benefit – Article 14 Benefits

… As long as you do not withdraw your contributions, you will have earned … vested retirement benefit at your early retirement age or when you reach age 55. Your early retirement age is the age …

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 …

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 …

Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)

… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $6 million. Key Findings The Board …

Brocton Central School District – Purchasing (2015M-305)

… 5, 2015. Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in … which operates one school with approximately 615 students, is governed by an elected seven-member Board of Education. … receives and reviews appropriate purchasing documentation, such as quotes, bids or proposals. … Brocton Central School …