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

… accounts were not maintained and the Village’s and bank’s cash records have not been reconciled since December 2022.  …

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… agreed with our recommendations and indicated that they have already begun implementing corrective action. …

Disability Benefits

… NYSLRS provides a disability retirement benefit for members who are permanently … their duties because of a physical or mental condition. A disability retirement benefit is a pension that will provide … the rest of your life. Here are the basic types of NYSLRS disability benefits (you may apply for more than one type). …

Travel Advisory No. 7

… for 2018.  The standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. Reference: Guide to Financial Operations Chapter XIII, Section 4.C -Travel …

Examples – Article 14 Benefits

… Example: A member joins at age 22 and has ten years of service credit when he or she leaves public employment. The member can apply for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 years of service …

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

… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for … 22, 2015. Background The Broome-Delaware-Tioga Board of Cooperative Educational Services is a public organization … BroomeDelawareTioga Board of Cooperative Educational Services BOCES Real Property …

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

… the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for …

Reporting Unclaimed Funds to New York State

… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …

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

… breach notifications and disaster recovery plans. Server room equipment is not adequately protected. Key … of damage to servers, or consider other options for the server room’s location that would provide a more appropriate …

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

… increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 … option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or … your spouse, they will be eligible to receive half of the COLA amount you would have received. For more information, …

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

… and independence. The Board of Education (Board) should have audited these claims. Key Recommendations Ensure claims …

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

… or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … the plan. Annually provide the Board with the required highway inventory list and agreement for the expenditure of …

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

… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Treasurer did not … officials did not ensure that collections from donations and fundraising were adequately documented. The Treasurer …

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

… assets Treatment of infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations …

Alden Central School District – Fuel Management (2024M-90)

… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176.  Officials did not …

Cost-of-Living Adjustment – State Police Plan

… This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s … You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age …

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

… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s … adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and … The claims auditor did not determine if claims: Were for valid District purchases Were billed correctly Complied …

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

… Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately supported … If the Board intends to continue the use of debit cards, adopt a debit card policy that describes the types and … to support purchases. Ensure that purchases using debit cards are supported by purchase requisitions or purchase …

XI-A.1 Purchasing Process Overview – XI-A. Purchasing

ROA Result Calculator – Reporting Elected and Appointed Officials

… the ROA result (average number of days worked per month) for an elected or appointed official.   You must list … on a  Standard Work Day and Reporting Resolution for Elected and Appointed Officials form (RS2417-A) . If the … official, the RS2417-A form does not need to be completed. For more information about how these results are calculated, …