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Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …

Groton Central School District – Financial Management (2014M-288)

… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and …

Eldred Central School District – Budget Review (B4-15-3)

… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central … in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key Findings Except for the items noted, we found the significant revenue and …

Fairport Public Library – Financial Management (2014M-354)

… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

Opinion 88-64

… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and … -- Insurance (joint agreement between municipality and public housing authority to provide employee health and …

GASB Statement 87, Leases

… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …

Endwell Fire District – Controls Over Financial Operations (2013M-277)

… not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses …

Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)

… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ … statutorily required code of ethics. The by-laws do not address all areas of financial operations and contain …

Pawling Central School District – Selected Financial Activities (2012M-185)

… the District’s capital projects and tax certiorari reserve funds. District officials overfunded the High School Roof …

Ordinary Death Benefit – Forest Rangers Plan

… you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation …

Ordinary Death Benefit – Regional State Park Police Plan

… you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation …

Ordinary Death Benefit – En-Con Police Officers Plan

… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …

Ordinary Death Benefit – State University Police Plan

… you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation …

Comptroller DiNapoli Releases State Audits

… Program: Metropolitan Learning Institute (2014-T-1) Auditors determined that Metropolitan was overpaid … the contract. As a result, CUCS overbilled DOHMH by about $1.06 million during the year ended June 30, 2013. The overbillings include $1.05 million of improperly claimed personal service expenses …

Transforming the Procurement Function

… Objective To determine whether the Metropolitan Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process … To determine whether the MTA took action to comply with the Boardapproved …

Elevator Safety

… that are subject to the New York City Administrative Code, Building Code, and the Rules of the City of New York. DOB is … elevators are tested, and monitors the results. The Building Code requires elevators under DOB’s jurisdiction to … inspectors and tests are performed by inspectors hired by building owners. DOB has authorized the New York City Housing …

State Agencies Bulletin No. 1939

… All Arbitration eligible employees in Bargaining Unit 01 represented by NYSCOPBA are affected. Background Chapter … Payment Effective Date Check Date Administration 14 Lag 10/01/2021 09/30/2021 10/27/2021 Institution 15 Lag 10/01/2021 10/07/2021 11/04/2021 Eligibility Criteria …

State Agencies Bulletin No. 1967

… is to provide agency instructions for processing the 2021 CSEA OSU Work-Related Clothing Allowance. Affected … criteria are affected. Background Article 49.1 of the 2016-2021 OSU Agreement between the State of New York and the … Office of Employee Relations (GOER) memorandum dated 10/13/2021 provides for a Work-Related Clothing Allowance. …

State Agencies Bulletin No. 1993

… State Agencies Bulletin No 1993 …