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Vested Retirement Benefit – Regional State Park Police Plan

… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … When you reach retirement age, you will be entitled to a retirement benefit based on your service and your earnings when you were an active member. 1 The date you are eligible to retire depends on your tier. Tiers 1 …

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

Vested Retirement Benefit – State Police Plan

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

… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how … when reserves will be used or how much will be maintained in each reserve. Key Recommendations Use surplus fund balance …

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… debt. Establish policies and procedures to safeguard and account for the District’s fuel supplies. …

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not … accounts. Both the Treasurer and Business Manager perform online banking transactions, but neither has received …

Penfield Central School District – Financial Management (2015M-162)

… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …

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

… Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which …

Greenville Central School District – Information Technology (2016M-221)

… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …

East Moriches Union Free School District -- Budget Review (B7-16-3)

… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are …

Yonkers City School District – Fixed Assets (2015M-229)

… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … 26,000 students. As of July 1, 2014, the responsibility for the District’s financial operations was transferred to …

Bath Central School District – Reserves (2016M-401)

… funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …

Hammond Central School District – Payroll (2016M-398)

… of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 … June 30, 2016. Background The Hammond Central School District is located in the Towns of Hammond, Rossie, … County and the Town of Alexandria in Jefferson County. The District, which operates one school with approximately 300 …

Schenectady City School District – Math Workbook Inventory (2023M-65)

… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each … be monitored.  Officials did not determine the District’s actual workbook need before workbooks were ordered.  Key … inventory procedures.  Evaluate available workbooks in storage before ordering workbooks for the next school …

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected … East Quogue Union Free School District Selected Payroll Practices and …

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … audit north collins school information technology equipment inventory …

Johnstown Public Library – Cash Receipts (2014M-304)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …

Canastota Central School District - Financial Condition Management (2019M-174)

… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …