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World Trade Center Presumption – New Career Plan

… employer of NYSLRS or another New York public retirement system at that time, you should be aware of the … law. 1 You may be eligible for an accidental disability retirement benefit if you become permanently disabled and … may be eligible to reclassify your service or disability retirement benefit to an accidental disability retirement …

World Trade Center Presumption – Regional State Park Police Plan

… benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an accidental disability … develop a qualifying condition after you retire. Certain family beneficiaries may be eligible to receive an accidental …

World Trade Center Presumption – Basic Plan with Increased-Take-Home-Pay (ITHP)

… If you participated in the World Trade Center rescue, recovery or cleanup …

Special Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

World Trade Center Presumption – State Police Plan

… employer of NYSLRS or another New York public retirement system at that time, you should be aware of the … law. 1 You may be eligible for an accidental disability retirement benefit, if you become permanently disabled and … a qualifying WTC condition. There are specific eligibility requirements and filing deadlines for these benefits. For …

World Trade Center Presumption – En-Con Police Officers Plan

… benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an accidental disability … develop a qualifying condition after you retire. Certain family beneficiaries may be eligible to receive an accidental …

Fort Edward Union Free School District – Financial Condition (2015M-67)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the District relied on the appropriation of fund balance to finance recurring expenditures and, as a result, the … should monitor the District’s use of fund balance to ensure that action is taken, if necessary, to identify …

Bethlehem Central School District – Credit Cards (2017M-41)

… card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period … auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws monthly … auditor should audit all credit card claims prior to payment. The Board should not allow third-party vendors to …

Germantown Central School District – Payroll (2023M-3)

… The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and … oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized …

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials … processes for efficiency improvement opportunities. Work with collective bargaining units to revise BOCES’ pay …

Cheektowaga Public Library – Treasurer’s Reports (2015M-136)

… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … The Treasurer does not prepare monthly financial reports for distribution to the Board for its review. Key …

Schroon Lake Fire District – Cash Disbursements (2017M-9)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to payment. Key Recommendations Implement a process to ensure …

Town of Schroeppel - Financial Records and Reports (2019M-187)

… [read complete report - pdf] Audit Objective Determine whether the …

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been … reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between … estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. …

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …

Town of Brandon - Financial Condition (2019M-239)

… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …

Greene County - Information Technology (2020M-38)

… them to all employees, and review and update routinely or when significant changes in the environment occur. Provide …

Naples Central School District – Network Access Controls (2020M-82)

Determine whether Naples Central School District District officials ensured network access controls were secure

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

Niagara Charter School - Information Technology (2018M-172)

… - pdf] Audit Objective Determine if personal, private and sensitive information (PPSI) on, or accessed by, the … technology (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal computer and Internet use was found on seven computers. Virus scanning …