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Village of Bemus Point – Clerk-Treasurer (2022M-38)

… record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery and official misconduct. In December 2021 she pleaded guilty to petit larceny and paid …

Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed …

New Lebanon Central School District - School District Website (S9-19-37)

… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …

Hunter-Tannersville Central School District - School District Website (S9-19-33)

… appended financial information, such as a property tax report card and administrative salary disclosure. … information and appended documents, such as the property tax report card and administrative salary disclosure. Prepare …

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

… audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling …

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

… created to provide shared educational programs and services to 15 components school districts. BOCES is … did not ascertain whether purchasing was an option and, if so, analyze whether purchasing, rather than leasing, …

Examples – Article 14 Benefits

… he or she leaves public employment. The member can apply for a vested retirement benefit at the early retirement age of 42 (the age … of your primary Social Security benefit. … new york state and local retirement system nyslrs police and fire …

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

… Company officials did not ensure that collections from donations and fundraising were adequately documented. The … and pay bills after membership approval, as required. Fire Company officials generally agreed with our …

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

… that were no longer needed were not disabled or removed and the Board did not establish policies and procedures … notifications and disaster recovery plans. Server room equipment is not adequately protected. Key Recommendations … mitigate the risk of damage to servers, or consider other options for the server room’s location that would provide a …

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

… (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual rate of inflation … than 3 percent of your benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life … benefit to your beneficiary and if the beneficiary is your spouse, they will be eligible to receive half of the …

Loans – Divorce and Your Benefits

… NYSLRS , unless the DRO on file specifically prohibits loans. If the member has an outstanding loan balance at … pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a hypothetical loan reduction based on loans existing at the time of commencement of the divorce …

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

… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …

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

… capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual … adopt comprehensive multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan …

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

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 …

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

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …

Cost-of-Living Adjustment – State Police Plan

… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual rate of inflation (never less …

Viewing Special Accumulator Balances – PayServ Manual

… Payroll for North America > Periodic Payroll Events USA > Balance Reviews > Special Accumulators Steps Enter employee’s … Balances, click the View 1 link. To display all rows for Balance Details, click the View All link. To return to the "top-of-stack" row for Balance Details, click the View 1 link. Click the Spcl Accum …

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

… claims contain sufficient supporting documentation and are audited and approved before payment. District officials …

Oil Spill Fund

… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic …