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Ending Your Membership – Special 20- and 25-Year Plans

… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …

Town of Hamburg - Fuel Operations (2019M-75)

… No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased with … fobs. Maintain perpetual inventory records for reserve tanks and perform periodic reconciliations. Town officials …

Limitations – State Police Plan

… may be limited based on your tier. Earnings that exceed the limitation will not be included in your pension calculation. Tier 2 If the earnings in any year included in the FAE period exceed the average of the previous two years …

New York State Accounting System User Procedures Manual

… REFUND 02103 OSC-REFUND TIAA CUNY 02104 OSC-REFUND TIAA SUNY 02105 OSC-FEDERAL TAX ACCOUNT 02200 OSC - APPROPRIATION … - ALCOHOL BEVERAGE NYC 02582 REFUND - ALCOHOL BEVERAGE ALBANY 02583 REFUND - ALCOHOL BEVERAGE BUFFALO 02590 BUR. OF … ASSISTANC 27010 OTDA-HEAP PAYMENTS 28010 ALBANY 28011 SUNY AT ALBANY-SPEC 28012 SUNY AT ALBANY-UNION 28013 SUNY AT …

One-Year FAE – Special 20- and 25-Year Plans

… if your employer adopted it before April 1, 2012. Overview The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same …

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… may, by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … and included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, …

Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)

Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100

Creditable Service – State Police Plan

… Under this special plan, service as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental …

West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… claims and reviewing bank statements and canceled check images. Key Recommendations Amend the bylaws and written … and policies. Review bank statements and canceled check images. Audit all claims and ensure they have documented …

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … and deposited, and disbursements are for valid purposes. The Board did not: Adopt a comprehensive ECA policy or … $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their …

Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)

… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activity was … paid bills without prior review and approval from the Company. The Directors did not submit an annual report on … proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key Recommendations The Committee should …

Chenango County – Departmental Cash Receipts (2015M-21)

… Purpose of Audit The purpose of our audit was examine certain County cash receipts processes for the period January 1, 2013 through September 29, 2014. Background Chenango County is located in the central part of New York and has a population of …

Poland Central School District - Claims Audit Process (2018M-214)

… before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, we … and approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit …

IRS Pension Limitation – Article 14 Benefits

Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits

Your Membership Tier – Special 20- and 25-Year Plans

… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d …

IRS Pension Limitation – En-Con Police Officers Plan

… 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …

IRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… complete report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of … officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund … fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …

Retirement System Membership – Regional State Park Police Plan

… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members … Plan Coverage If you are employed as a regional state park police officer with the New York State Office of Parks, …

Rochester Academy Charter School – Credit Cards (2022M-208)

… and paid certain credit card charges without knowing what was purchased or whether the charges were for … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges were still missing receipts. Officials did not establish adequate …