Town of Hempstead

Sanitary District Number Six: Retirement Reporting

We conducted an audit to determine whether officials of the Town of Hempstead, Sanitary District Number Six, had established appropriate internal controls over the reporting of retirement service credits to the New York State and Local Employees’ Retirement System. We found that the District was not consistently applying the appropriate policies and procedures that govern retirement plan participation. For example, we identified a number of instances in which employees’ retirement service credits were incorrectly reported to the Retirement System. We also found that the District was not maintaining documentation to support the service credits being reported for elected officials. We recommended several improvements in the District’s retirement reporting practices.

For a complete copy of Report 2006-S-13 click here.