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Receiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans

Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan

… Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit information to … to NYSLRS) may not be able to use the Retirement Online calculator at this time. These members should contact us  to …

Rochester City School District – Budget Review (B20-2-5)

… The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) … Provide an independent evaluation of the Rochester City School Districts District …

State Agencies Bulletin No. 816

… employees who may be due a Pre-Shift Briefing adjustment and to provide agencies with procedures for making those … represented by Council 82 Security Supervisors Units (BU61 and 91) who have been in positions eligible to receive Pre-Shift Briefing in Fiscal Year 2007-08 and who are employed in the following agencies: Office of …

Service Retirement Benefit – State Police Plan

… even if you are required to retire due to age. The Benefit With at least 20 years of creditable service , your … for each year of creditable service beyond 20 years. The benefit for Tier 2, 5 and 6 members can’t exceed 70 percent … FAE for each year of non-State Police service. Your total benefit may not exceed 50 percent of your FAE. You are also …

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… Purpose of Audit The purpose of our audit was to determine whether Department funds were … and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for … Crystal Beach Volunteer Fire Department Misappropriation of Funds 2014M243 …

Wayne Central School District – Financial Management (2012M-229)

… in the adopted budgets by a total of $20.5 million. As a result, the District had operating surpluses totaling $13.8 …

Maine-Endwell Central School District – Financial Condition (2013M-49)

… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark … Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue sources …

Village of West Hampton Dunes – Financial Operations (2013M-390)

… are not ensuring that these services are obtained at the best possible price. Key Recommendations File annual financial reports with …

Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)

… Purpose of Audit The purpose of our audit was to review District … overestimated appropriations each year by an average of $4.6 million, or 16 percent. The employee benefit accrued …

Massena Central School District – Financial Condition (2016M-21)

Massena Central School District Financial Condition 2016M21

Oneonta City School District –Financial Condition (2013M-165)

… City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of …

Westmoreland Central School District – Financial Condition (2014M-283)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students …

Oneida County – Court and Trust Funds (2023-C&T-3)

… be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made pursuant to … circumstances, [2] funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s …

Fonda-Fultonville Central School District – Payroll (2015M-118)

… District officials did not review the direct deposit upload document or compare this document with the certified … are submitted for certification. Review the direct deposit upload document each pay period and forward it to the …

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … 2021, surplus fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by …

Brockport Central School District - Financial Management (2023M-107)

… fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million.  The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund …

Silver Creek Central School District – Financial Management (2022M-153)

… not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … officials: Overestimated general fund appropriations by $6.7 million and appropriated $2.7 million of fund balance … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, …

Afton Central School District – Fund Balance Management (2023M-18)

… fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 …

Town of New Albion – Justice Court Operations (2014M-161)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has … The purpose of our audit was to review the processes and procedures for …