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About this Report – 2022 Financial Condition Report

… citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement those … payments and pension contributions. The Office of the New York State Comptroller was honored for the 25th year when …

Windsor Central School District – Fuel Controls (2022M-133)

… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … not accounted for. Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the credit cards or what District vehicle …

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance …

SUNY Bulletin No. SU-52

… OSC Actions OSC will insert a row on 4/27/2001 to cancel all general deductions except the following: 405 TIAA … verify the general deduction and retirement panels and cancel or initiate appropriate deduction information. For …

Evergreen Charter School – Credit Card Purchases (2024M-143)

… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

Union-Endicott Central School District - Noninstructional Overtime (2018M-201)

… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime totaling … often did not document that prior approval was granted for overtime worked and that start and end times were …

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… Purpose of Audit The purpose of our audit was to assess Board compliance with training requirements and to review internal controls over procurement for the period … of taking office. Closely monitor the purchasing process to ensure that purchases are made in accordance with New York …

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… operations and financial practices of the Clerk’s office for the period January 1, 2016 through May 19, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.3 million. Key Findings The …

Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)

… the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. … 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …

Town of Cambria – Capital Projects Financing (2017M-161)

… BAN to finance project costs for a town park comfort station and deposited the proceeds into the general fund … when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the general fund …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

Overview – Career Plan

… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used …

Overview – New Career Plan

… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

Overview – Non-Contributory Plan with Guaranteed Benefits

…   Your pension is based on your years of credited service and your … earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years …

Examination of Penalties and Interest Payments

… The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when insurance carriers exceed the time limits established in the Law for such payments. The WCB may impose a penalty on insurance carriers for reported late payments, and the Law …

Westchester County - Financial Condition (2018M-151)

Westchester County Financial Condition 2018M151

Overview – Police and Fire Plan

… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in …

Overview – Basic Plan with Increased-Take-Home-Pay (ITHP)

… earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years … sick leave; Payments made as a result of working your vacation; Any form of termination pay; Payments made in …

Other Bulletin No. 32

… (11) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 04/01/2015 Salary Schedule) as of 03/31/2017; and Did not receive an … preliminary listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are …