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Vendor Responsibility Review Process

… only award contracts to responsible vendors. A responsible vendor must have the: integrity to justify the award of … entity’s duty to evaluate the responsibility of the vendor before awarding the contract. This is an important … contracting entity must file a  Vendor Responsibility Profile  with the Office of the State Comptroller.  On this …

Canton Central School District - Claims Audit Process (2018M-186)

… was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for …

Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)

… audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial …

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were … Board did not provide appropriate oversight and management of budgets and fund balance or ensure annual audits were …

Merrick Union Free School District – Financial Management (2024M-64)

… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations  Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations.  Maintain reserves at reasonable levels.  …

Examples – Article 14 Benefits

… not be reduced. However, the member could instead choose to begin receiving the benefit as early as age 55 with a … percent for each of the 5 years the benefit begins prior to his or her early retirement age of 60). Example: A member … not be reduced. However, the member could instead choose to begin receiving the benefit as early as age 55 with a …

Sullivan County Community College – Information Technology (2017M-123)

… College is part of the State University of New York system. The College is governed by an appointed 10-member …

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …

Cost-of-Living Adjustment – Special 20- and 25-Year Plans

… an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a …

Bradford Central School District – Claims Auditor (2022M-157)

… complete report – pdf] Audit Objective Determine whether the Bradford Central School District (District) claims … auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit … as approved quotes, bids and contracts. Properly audit all claims for GST BOCES service charges. District officials …

Loans – Divorce and Your Benefits

… be rejected at retirement due to insufficient funds for the ex-spouse.   Rev. 2/23 …

Town of Tyre - Long-Term Planning (2019M-61)

… A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for … and estimates of highway and bridge related expenditures to the Board, as required. Key Recommendations Develop and … multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan that …

XIV.14.B Capital Assets – XIV. Special Procedures

Reporting Unclaimed Funds to New York State

… and correcting previous reports eLearning and Resources  videos and links to resources on reporting procedures Follow …

Riverhead Charter School – Debit Cards (2017M-254)

… cards to help ensure all charges were adequately supported and for business-related purposes. None of the debit card … from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit … cards, adopt a debit card policy that describes the types and circumstances of the purchases allowed and provides …

Cost-of-Living Adjustment – State Police Plan

… each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … your benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance amount, … a pension payment option that pays a lifetime benefit to your beneficiary, and if the beneficiary is your spouse, …

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …

Oil Spill Fund

… New York Environmental Protection and Spill Compensation Fund … your signature notarized. Attach a cover letter explaining what happened. Attach any documents that you think may prove your …

ROA Result Calculator – Reporting Elected and Appointed Officials

… Use this calculator to determine the ROA result (average number of days worked per month) for an elected or appointed official.   You must list the ROA result on a  Standard Work Day and Reporting … for Elected and Appointed Officials form (RS2417-A) . If the member is not an elected or appointed official, the …

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408,  … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or  … the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section 4-408.  Also, …