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Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)

… Audit Period July 1, 2022 – October 31, 2024 Understanding the Program While a BOCES cannot levy a tax or earn State … were entitled to for approved facilities expenditures. In addition, officials properly claimed BOCES aid totaling … out to the New York State Education Department (NYSED) in November 2023 to correct an identified error. However, …

IT Asset Management (2022-MS-2)

… report – pdf] We also released 20 letter reports to the following School Districts:  Brighton Central School … District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Officials from …

East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)

… to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … to receive textbooks. The District did not have systems in place to account for textbooks purchased for and loaned to …

DiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits

… 68, fraudulently designated herself as her sister’s sole beneficiary while her sister was on her deathbed. When her … her sister’s credentials to create an online retirement account designating herself as the sole beneficiary. Gutierrez received the entire death benefit of …

Sidney Memorial Public Library – Cash Disbursements (2014M-252)

… Purpose of Audit The purpose of our audit was to examine the … County. The Library is governed by an elected seven-member Board of Directors. Expenditures for the 2013-14 fiscal year totaled …

Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)

… [read complete report - pdf] Audit Objective Determine the accuracy of the Treasurer's reports and the effectiveness … transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… Purpose of Audit The purpose of our audit was to review the District’s … The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school …

Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan

Tier 2, 3, 5 and 6 Death Benefits – New Career Plan

… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater of the two death benefits; if you die after … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your …

Tier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)

… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater of the two death benefits; if you die after … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your …

Tier 2, 3, 5 and 6 Death Benefits – Non-Contributory Plan with Guaranteed Benefits

… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater of the two death benefits; if you die after … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your …

Tier 2, 3, 5 and 6 Death Benefits – Career Plan

… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater of the two death benefits; if you die after … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your …

IRS Pension Limitation – New Career Plan

IRS Pension Limitation – Career Plan

… The amount is set by federal law and is periodically adjusted for inflation. …

IRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits

… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …

IRS Pension Limitation – Police and Fire Plan

… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …

IRS Pension Limitation – Regional State Park Police Plan

… The Internal Revenue Code Section 401(a)(17) limits the … the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). This …

IRS Pension Limitation – State University Police Plan

… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified pension plans, … the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $265,000 (effective April 1, 2015) in the State’s fiscal year (April 1st – March 31st). The …

County of Rockland – Budget Review (B6-14-24)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s preliminary budget for the 2015 fiscal year … reasonable. Background The County of Rockland is located in the downstate area and is bordered by Orange, Putnam and …

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school …