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Elba Central School District - Financial Management (2018M-96)

… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1  Our audit focused primarily …

Special Disability Benefits – New Career Plan

… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …

Special Disability Benefits – Career Plan

… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …

Special Disability Benefits – Non-Contributory Plan with Guaranteed Benefits

… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …

Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits

… employment with at least five, but less than ten, years of credited service, you may choose to: End your membership … you choose to withdraw, or you have less than five years of service and do not qualify for a retirement benefit, you … leave public employment. If you have at least five years of credited service, and you do not withdraw your membership, …

Special Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)

… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …

Special Disability Benefits – Police and Fire Plan

Multiple Dwelling Property Inspections (2018-MS-1)

… Audit Objective Determine if municipalities are utilizing resources to perform FSPM inspections of residential … 59 percent of the PM inspections and 51 percent of the FS inspections were not performed. White Plains, Schenectady …

Malone Central School District – Payroll (2017M-278)

… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, …

Ossining Union Free School District – Financial Management (2017M-176)

… and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … 4,980 students. Budgeted general fund appropriations for the 2016-17 fiscal year totaled approximately $125.2 … Adopt budgets that include realistic estimates for expenditures. Formulate a plan to use excess fund balance …

Village of Canastota - Board Oversight (2018M-256)

… report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, … (AUDs) with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) …

Little Flower Union Free School District – Tuition (2015M-233)

… Purpose of Audit The purpose of our audit was to review tuition billing and collection … is a special act public school, located in the Town of Riverhead in Suffolk County, which was established in 1972 …

Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)

… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …

Susquehanna Valley Central School District – Budgeting Practices (2014M-136)

… 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome …

North Bellmore Union Free School District – Financial Condition (2014M-47)

… unexpended surplus funds exceed the level established by Real Property Tax Law. Key Recommendations Develop and adopt … unexpended surplus funds. Review fund balance and develop a plan to reduce the balance to an appropriate level. …

Town of Esperance – Fund Balance (2016M-405)

… the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately … by 9 percent over the last three fiscal years, resulting in an accumulation of $154,849, or 137 percent of the … policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner that benefits …

Northeastern Clinton Central School District – Transportation State Aid (2024M-47)

… transportation State aid (transportation aid) for new bus acquisitions.  Key Findings  District officials did … applicable transportation State aid transportation aid for new bus acquisitions …

Newark Valley Central School District – Financial Management (2016M

… July 1, 2014 through October 13, 2015. Background The Newark Valley Central School District is located in the Towns … in Tompkins County and the Towns of Berkshire, Candor, Newark Valley, Owego and Richford in Tioga County. The … Newark Valley Central School District Financial Management …

Wantagh Union Free School District – Financial Condition (2016M-363)

… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $76.2 …

Depew Union Free School District – Financial Condition (2016M-229)

Depew Union Free School District Financial Condition 2016M229