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

Vested Retirement Benefit – State Police Plan

… earnings as an active member. 1 The date you are eligible to collect a vested retirement benefit depends on your tier: … and you may elect one of several pension payment options to provide for a continuing payment to a bene­ficiary of your choosing after you die. Filing To …

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted budgets consistently overestimated appropriations due to conservative budget practices. As a result, the District … by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 million). The District allocated most of this fund …

Town of Greig – Long-Term Planning (2023M-13)

… with our recommendations and have initiated, or they plan to initiate corrective action. … audit town greig …

Town of Washington – Information Technology (2013M-164)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over information … technology (IT) for the period January 1, 2012, to December 31, 2012. Background The Town of Washington is … has not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the …

Town of Carroll – Town Clerk (2022M-20)

… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. …

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures … agent creates billing reports, issues billing invoices to patients and collects fees for the services rendered. The … and document all billing write-offs and adjustments prior to them being made. Key Recommendations Develop and adopt …

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions … exemptions. Maintain documentation to support eligibility for all granted exemptions. Ensure previously granted …

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… a $15 million interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to recover some of the $3.1 million in additional costs that …

Town of Mount Pleasant – Financial Condition (2013M-303)

… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …

Travel Advisory No. 12

… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form … updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee Travel Expense … to enter into the SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must …

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …

Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly …

Incarcerated and Death Matches

… 2014 through February 2017. We matched the payments to the New York State Department of Corrections and Community … 2016 through March 2017. We also matched the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to determine if payments NYSIF made were appropriate. …

Dansville Central School District – Separation Payments (2016M-102)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, …

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from … of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 … for adding, tracking and disposing of District vehicles to ensure inventory reports are accurate and up to date.  …

Audits of Local Governments: About Our Audits

… peer review of the Division of Local Government and School Accountability [pdf] for the period January 1, 2024 through December 31, 2024 in March 2025. The Division …

State Agencies Bulletin No. 1350

… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …