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Locust Valley Central School District – Competitive Quotes (2016M-131)

… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $77.6 million. Key Findings …

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… Purpose of Audit The purpose of our audit was to examine the cash receipts … Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a … School meal and field study collections be performed by someone independent of the cash receipts process. …

Barker Central School District – Purchasing (2016M-208)

… Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the …

Schuyler Heights Fire District – Claims Processing (2014M-124)

… Law prior to Board audit. Key Recommendations Ensure that all claims, other than those exceptions allowed by Town Law, …

Partial Lump Sum Payment – Special 20- and 25-Year Plans

… under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to …

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… Purpose of Audit The purpose of our audit was to determine if the District had … 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine …

Service Retirement Benefits – Special 20- and 25-Year Plans

… What is the pension benefit calculation for Section 383-e? Members … 20, up to a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for Section 383-f? …

Cost-of-Living Adjustment – Career Plan

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less …

Cost-of-Living Adjustment – Police and Fire Plan

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less …

Cost-of-Living Adjustment – New Career Plan

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less …

Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less …

Cost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… to a portion of the Town. The Company is governed by a seven-member Board of Directors elected by the members of the Company. Budgeted appropriations for …

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

… 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes … Tompkins County Public Library Financial Management 2015M250 …

Accounts Payable Advisory No. 46

… of the State Comptroller (OSC) has updated the policies and procedures regarding a proper invoice. When an invoice … on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). …

Delaware County – Third-Party Contractual Services (2014M-287)

… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for … without written contracts. The County passed a resolution to establish a Board of Ethics, which has not convened, and … disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the procurement policy to …

Pittsford Central School District – Payroll (2021M-129)

… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …

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

audit west webster volunteer fire cash disbursements

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

… and reported, and money was safeguarded. Key Findings Credit card purchases lacked supporting documentation to validate … deficient. Key Recommendations The Board should create a credit card use policy that details acceptable use and …

State Agencies Bulletin No. 1374

… Employees Employees whose gross salary is insufficient to cover all active deductions. OSC Actions The Deduction … taken when an employee’s gross salary is insufficient to cover all their deductions. If an employee does not have enough gross earnings to cover a deduction with a higher priority, the lower priority …