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Village of Tuckahoe – Financial Condition (2015M-88)

… The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is … Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key Findings The Board … for three budget modifications implemented during 2012-13, no other budget modifications were implemented for …

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… and Porter, Niagara County. The District is governed by an elected seven-member Board of Education and operates …

Town of Wappinger – Financial Condition (2013M-94)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, the … inter-fund loans. Carefully monitor actual budget results to identify potential fiscal difficulties, such as structural …

Dalton-Nunda Central School District – Separation Payments (2015M-142)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … have not developed written policies or procedures to formalize the separation payment process. Key … was underpaid is compensated properly. Develop procedures to govern separation payments. …

Cuba-Rushford Central School District – Financial Management (2015M-125)

… Purpose of Audit The purpose of our audit was to evaluate the District’s management of financial activities … realistic expenditure estimates of actual needs so as not to overtax District taxpayers. Ensure that unrestricted fund … balances at least annually and transfer overfunded amounts to unrestricted fund balance or other reserves as per …

Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)

… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

… June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and … Village of Spring Valley Financial Activities and Information Technology …

Village of Monticello – Budget Review (B4-14-15)

… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation fund, over $1.7 million for the water fund …

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …

Dansville Public Library – Procurement (2015M-225)

… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process … Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland in Steuben …

Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)

…   This audit report is no longer available . Subsequent to completing our audit, we determined that the Authority’s … the audit period ended over four years ago, we decided not to update and reissue the report.               …

State Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye

… “New York lost one of our legal pioneers today. Former Chief Judge Judith … New York lost one of our legal pioneers today …

Examples – Article 14 Benefits

… new york state and local retirement system nyslrs police and …

Limitations – Career Plan

… or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before April …

Eligibility, the Benefit and Filing – New Career Plan

Limitations – New Career Plan

… 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 …

Limitations – Non-Contributory Plan with Guaranteed Benefits

… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …

Limitations – Basic Plan with Increased-Take-Home-Pay (ITHP)

… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …

Limitations – Police and Fire Plan

… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of your FAS, and the amount of overtime is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …

Limitations – Regional State Park Police Plan

… immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in … of your FAS. Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …