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Cost-of-Living Adjustment – Article 14 Benefits

… permanently increase each year. You will begin receiving COLA when you are: 62 or older and retired for five or more … death, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. Once you … adjustment, your benefit will include either the COLA or escalation (if eligible), whichever adjustment …

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… should establish controls for handling cash at fundraising events, create fundraising reports, and require timely …

Tompkins County Public Library – Financial Management (2015M-250)

… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … Company officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or …

Albany Leadership Charter School for Girls – Cash Collections (2022M-165)

… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials …

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… However, District officials did not develop procedures to ensure:  Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … the annual report prepared by the Treasurer to determine how to maintain and manage the District’s tax certiorari …

Payroll Bulletins

… of New York Housing and Community Renewal Other Bulletins Payroll Improvement Project State Police State University of New York Transportation Unified Court System … Payroll Bulletins …

Ellenville Central School District – Network User Accounts (2022M-18)

… Central School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. In addition to … we found District officials should have: Disabled 550 network user accounts that were no longer needed. Of the 550 …

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding the 4 percent … limit. Key Recommendations Discontinue the practice of reducing unrestricted fund balance by making un-budgeted … year-end interfund transfers. Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …

Pine Valley Central School District - Financial Management (2019M-35)

… Key Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund … to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …

North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)

… for optical services. $1,998 for professional basketball tickets. As a result, we shared our audit findings with …

State Comptroller DiNapoli Releases Municipal Audits

… approved. However, the board did not ensure the service contract with the Coeymans Hollow Volunteer Fire Corporation … oil costs. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …

A Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans

… As a member of the New York State and Local Retirement System (NYSLRS), … important benefits. This publication explains some of those benefits and services available to you, including: … public employment (death benefits). I am joined by a staff of dedicated professionals in my commitment to helping you …

A Message From Comptroller Thomas P. DiNapoli – State Police Plan

… As a member of the New York State and Local Retirement System (NYSLRS), … important benefits. This publication explains some of those benefits and services available to you, including: … public employment (death benefits). I am joined by a staff of dedicated professionals in my commitment to helping you …

Bay Shore Union Free School District - Procurement (2018M-212)

Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding

Restrictions – State Police Plan

… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … (please refer to our Overtime and Earnings Limits for Tier 6 page  for more information). Also excluded are … from more than two participating employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can …

Restrictions – Special 20- and 25-Year Plans

Monticello Central School District - Fund Balance Management (2020M-2)

… used to fund operations. Review debt service and reserve funds and reduce balances to reasonable levels as necessary … Board and District officials properly managed the general funds fund balance …

Online and Computer-Aided Training – Travel and Conference Expense Management

… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … The Academy for New York State’s Local Officials   … Using online training methods can be a convenient and economical …

Whitehall Central School District – Internal Controls Over Payroll (2013M-159)

… The Whitehall Central School District is located in Washington County. The District is governed by a Board of …