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Cost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)

… for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special …

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. The County’s … and Measures is responsible for protecting consumers by inspecting certain weighing and measuring devices, …

Riverhead Charter School – Debit Cards (2017M-254)

… our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. … and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase … and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board intends to …

Cost-of-Living Adjustment – State Police Plan

Cost-of-Living Adjustment – Career Plan

… for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special …

Cost-of-Living Adjustment – New Career Plan

… for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special …

Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits

… for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special …

Smithtown Fire District – Capital Project (2014M-231)

… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …

Seaford Fire District – Length of Service Award Program (2014M-319)

… County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The …

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements … the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …

Schuyler Heights Fire District – Claims Processing (2014M-124)

… the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year total $553,000. Key Findings Board … not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. …

Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)

… within the Village of Round Lake. The Company is governed by a five-member Board of Trustees and an Executive Committee … signatures on all checks in accordance with the Company’s by-laws. … Malta Ridge Volunteer Fire Company Inc Controls …

State Agencies Bulletin No. 1164

… Background NYSCOPBA membership dues for those affected by the contract agreement for 2009-2016 will increase …

Subway Wait Assessment (Follow-Up)

… Purpose To determine the extent of implementation of the five recommendations included in our initial report, Subway Wait Assessmen t ( 2014-S-23 ). Background Our prior audit determined that wait assessment performance …

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… could achieve greater savings by modifying the terms of the program. For example, the District should review the … cost-effective manner. At the expiration of the current collective bargaining agreements (CBA) and individual employment …

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …

Jericho Water District – Water Use Charges (2013M-395)

… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage charges in an …

Village of Medina – Ambulance Service Billings (2014M-326)

… Purpose of Audit The purpose of our audit was to review ambulance … 10, 2014. Background The Village of Medina is located in Orleans County and has a population of approximately … and the billing rates did not agree or the billing agent’s records did not indicate the rate charged for the services …

Inspecting Highway Bridges and Repairing Defects (Follow-Up)

To determine the extent of implementation of the 4 recommendations included in our initial report Inspecting Highway Bridges and Repairing Defects 2012S34

Village of Pittsford – Board Oversight (2017M-51)

… population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. Budgeted … 2015-16, the unrestricted general fund balance decreased by approximately $375,000 (65 percent). Village officials did …