Search

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)

… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …

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)

… told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this …

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

… Purpose of Audit The purpose of our audit was to assess Board compliance with training … The Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of …

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)

… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key …

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 …

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 …

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 …

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

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 …

Borough of Manhattan Community College – Controls Over Bank Accounts

… notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college within five business days of the receipt of the form as to whether there are any concerns with establishing …