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Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan

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

… your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of …

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

… before retirement age, but have five or more years of credited service, you will be eligible for a vested … benefit depends on your tier. Tiers 2 and 3 — the first of the month following your 55th birthday. Tier 5 — your 55th … The Benefit Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is …

Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)

… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and … 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben …

Florida Union Free School District – Information Technology (2017M-146)

… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately …

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

… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …

Village of Franklin – Fund Balance Management (2018M-13)

… the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year totaled approximately $150,000. … maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …

Village of East Rockaway – Justice Court Operations (2017M-206)

… recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to … Review cash receipt documentation included with deposits for completeness and accuracy. … Village of East Rockaway …

City of Watertown – Information Technology (2017M-184)

… information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background … five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings … and City officials did not implement effective procedures for granting, revoking, modifying and monitoring access …

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adequately managed the … The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the …

Train On-Time Performance (Follow-up)

… Moreover, since the conclusion of our last audit, OTP has continued to decline. Additional actions are thus …

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

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …

Minisink Valley Central School District – Financial Condition (2016M-26)

… audit was to examine the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $94 million. … use of fund balance in the annual budget. Develop a plan for the use of the excess fund balance in a manner that …

Creditable Service – State Police Plan

… an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: …

Overview – Special 20- and 25-Year Plans

… the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the FAE period. In some cases, restrictions may apply (see Restrictions and …

Receiving Your Benefit and Filing Your Option Election – New Career Plan

… your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of …

Contract Advisory No. 22

… the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the … subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date of the contract …

Port Jervis City School District – Financial Condition (2016M-319)

Port Jervis City School District Financial Condition 2016M319

Sherman Central School District – Claims Processing (2016M-352)

… of our audit was to examine the claims audit process for the period July 1, 2014 through September 9, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.5 … audit process. Develop a comprehensive job description for the claims auditor that explains expectations and …

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

… The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which operates three schools … include regularly contacting all retirees by phone or mail to obtain updates of their contact and eligibility …