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One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of …

One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)

… calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year … The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular … the total amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

One-Year FAS – Police and Fire Plan

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… checks disbursed were approved by the Board. The Treasurer does not provide check numbers to the Board and no one …

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… May 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate … and East Hampton and Suffolk County, in which it is located. The District, which is governed by a five-member Board of Commissioners, is a …

Tully Central School District – Financial Management (2016M-359)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of …

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… the effect of borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the …

Town of Scriba – Board Oversight (2017M-83)

… The District is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately … for purchases from 23 vendors totaling $455,638 and a Board member had a prohibited interest in contracts totaling … Town of Scriba Board Oversight 2017M83 …

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, distinct and separate … from the Town of Amenia, in Dutchess County. The District is governed by an elected five-member Board of Fire … or document the rationale in instances when competition is not sought. Ensure written agreements are made with …

Bethpage Public Library – Procurement (2019M-219)

… whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured … quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572. The Director … personal ties. Officials did not seek competition for two of five professional service providers who were paid a total …

Trumansburg Central School District – Procurement (2022M-13)

… School District (District) officials procured goods and services in the best interest of the taxpayers. Key … District officials did not always ensure that goods and services were procured in the best interest of the … auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to …

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… a historical recorded cost (also referred to as a purchase price) totaling approximately $133,000 and identified one or …

Sweet Home Central School District – Financial Management (2022M-166)

… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …

Red Hook Central School District – Inventories (2023M-133)

… Adequately secure the District’s unleaded gasoline and diesel fuel tanks. Maintain fuel inventory records and …

Farmingdale Union Free School District – Payroll (2024M-22)

… for unnecessary overtime work that could have been avoided with adequate planning. We determined that the Board of … and expenditures.  Key Recommendations  Adopt a policy with clear guidelines and procedures for overtime work.  … for and monitor overtime.  District officials agreed with certain aspects of our report and indicated they planned …

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts receivable … collection system should be restricted to prevent the clerks from purging receipts. Accounts receivable balances …

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… provides fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected …

Willsboro Fire District – Financial Controls (2014M-156)

… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with … the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of the …