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

… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several … which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon …

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 benefit paid. You can choose from several … which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon …

Vested Retirement Benefit – Special 20- and 25-Year Plans

Overview – Legacy Reporting

NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more

Tier 6 Defined Contribution Plan Option

Tier 6 Benefit Information Some employees of NYSLRS employers may choose either the traditional defined benefit plan or a defined contribution plan

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The … operates nine schools with approximately 7,100 students, is governed by an elected five-member Board of Education. …

Middletown Enlarged City School District – Financial Condition (2017M-245)

… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …

North Collins Central School District – Financial Management (2016M-189)

… review the District’s management of financial activities for the period July 1, 2012 through February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, … operates two schools with approximately 590 students, is governed by an elected seven-member Board of Education. …

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… of the District’s reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key … funds are financed in accordance with District standards and use any excess funds identified to benefit District …

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… Cedar Knolls Union Free School District is located in Westchester County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family and Children … transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an …

Campbell-Savona Central School District – Budget Review (B2-16-6)

… expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review … The unemployment reserve is overfunded. The reserve has a balance of $116,081, which is almost 25 times the average …

Elmira City School District – Financial Condition (2014M-348)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … District’s reserve policy does not include details related to the various reserves’ purposes, use or funding. The …

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected … individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key Recommendations …

Manorville Fire District – Board Oversight and Fuel (2016M-411)

Manorville Fire District Board Oversight and Fuel 2016M411

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background … County. The Authority, which provides low-income housing for qualified individuals, is governed by an appointed … Board of Commissioners. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.8 million. …

Town of Otselic – Selected Financial Operations (2012M-220)

… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …

Town of North East – Internal Controls Over Information Technology (2013M-31)

… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… 1, 2015 through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, … Ballston Lake Fire District Length of Service Awards Program Service …

North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)

… its cash disbursement process for the period January 1, 2013 through June 30, 2014. Background The North Patchogue … manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a thorough claims audit …