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Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s … Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has … Recommendations Closely monitor unrestricted fund balance and reserves to ensure balances remain reasonable. Adopt …

Monroe County - Financial Condition (2018M-179)

… position has been strained for several years. Its combined funds’ 1  available fund balance as of December 31, 2017 … and maintains adequate fund balance and cash flow in all funds. Develop a sustainable plan to phase out the general … raised in the County’s response (Appendix A). 1 Combined funds include the general and road funds and all enterprise …

Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)

… the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 … years (2013-14 through 2016-17) without using this money for debt service payments. District officials did not apply …

Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)

… conferences attended by Board of Education (Board) members and cell phones were supported and necessary. District officials effectively monitored fuel … $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary costs. Did not …

Receiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan

… State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …

Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan

… Receiving Your Benefit At retirement, you must decide how you want your retirement … the first day of the month following your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …

Vested Retirement Benefit – En-Con Police Officers Plan

… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 1 The date you are eligible to retire depends on your tier: Tiers 1 & 2 — the first of the month following …

Receiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan

… Receiving Your Benefit At retirement, you must decide how you want your retirement … the first day of the month following your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …

Vested Retirement Benefit – Regional State Park Police Plan

… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 1 The date you are eligible to retire depends on your tier. Tiers 1 & 2 — the first of the month following your …

Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits

Receiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)

… … Basic Plan ITHP for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Receiving Your Benefit and Filing Your Option Election …

Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)

… Purpose To determine the extent of implementation of the six … Railroad employees received costly payments due to long-term practices related to Hours of Service that may … in this review. Other Related Audit/Report of Interest MTA- Metro-North: Forensic Audit of Payments to On-Board …

State Agencies Bulletin No. 772

… To notify agencies of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2008, pursuant to IRS Section 457 Regulations. The regular yearly contribution amount for Deferred Compensation will remain at $15,500. The …

Collection of Lease and Permit Revenues (Follow-Up)

… extent of implementation of the four recommendations made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). … $1.4 million at least six years past due.  Of 45 permits with past due balances we reviewed, the Department had not …

City of Newburgh – Budget Review (B17-6-18)

… deficit in the general fund as of December 31, 2010. New York State Local Finance Law requires all municipalities …

Town of Deerpark – Budget Review (B17-6-17)

… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are … percent). This is a result of overestimating expenditures and underestimating revenues. The Town’s preliminary budget …

Village of Port Chester – Payroll (2017M-115)

… Purpose of Audit The purpose of our audit was to evaluate the … approximately $2.2 million for overtime wages to police department personnel. There are no written policies or procedures governing how leave time accrual records are maintained or who is …

Provisions for an Accidental Death Benefit – World Trade Center Presumption

… Chapter 445 (Laws of 2006) provides for an accidental death benefit to the beneficiaries of certain retirees who … may convert your retirement benefit to an accidental death benefit by filing an  Application for Conversion of Service or Disability Retirement to Accidental Death Benefit for Victims of the 2001 World Trade Center …

Village of Franklin – Fund Balance Management (2018M-13)

… is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is … 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual average of 30 … actual revenues exceeded budgeted revenues in 2014-15 and 2015-16 by an annual average of 18 percent. Village …

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January …