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Willsboro Fire District – Financial Controls (2014M-156)

… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with … the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of the …

Real Property Tax Cap - School Districts Guidance

… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for … exempt properties during the 2015-2016 fiscal year (see Public Authorities Law § 1020-q [1]) should be included on …

McConnellsville Fire District – Financial Operations (2014M-19)

… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its general fund … for payment to determine if they are accurate, supported by proper documentation and for valid District purposes. … …

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies …

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit … Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire …

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …

One-Year FAS – Police and Fire Plan

One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)

… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The … performs all of these duties without sufficient oversight by the Board. While the Board approves all claims that are … no one verifies that all checks disbursed were approved by the Board. The Treasurer does not provide check numbers to …

Chemung County Probation Department – Collections and Disbursements (2016M-10)

… Department’s collections and disbursements processes for the period January 1, 2014 through September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … probationers in the community and is the designated agency for the collection of court-ordered restitution, surcharges …

York Central School District – Online Banking (2016M-295)

… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking … the Treasurer and Business Administrator have the ability to perform online banking transactions, but neither has … verification of transfers. Designate a computer to be used only for online banking transactions. Ensure that …

One-Year FAS – Career Plan

… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

… over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one … adoption. By doing so, you waive the right to continue in service until age 70. You must separate from service no … and receive the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a …

One-Year FAS – New Career Plan

… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

Local Sales Tax Sharing in New York State

…   Most counties in New York State share a portion of their local sales tax … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a …

Town of Webb Union Free School District – Financial Management (2022M-53)

… realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and … The Board consistently overestimated appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 … realistic budgets and properly managed fund balance in accordance with statute …

Town of Frankfort – Justice Court Operations (2022M-16)

… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …

Town of Wolcott – Financial Management (2020M-131)

… capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan … agreed with our findings and indicated they have begun to inititate corrective action. … Determine whether the Town …

Bethpage Public Library – Procurement (2019M-219)

… $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did …