Town of Hempstead

Sanitary District Number Fourteen: Retirement Reporting

We conducted an audit to determine whether officials of the Town of Hempstead, Sanitary District Number Fourteen, 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. Specifically, we found that one full-time employee was not a Retirement System member, as required. We also found that the District had incorrectly reported to the Retirement System lump sum payments made to two employees, thereby overstating their salaries and service credits. We further determined that elected officials were not maintaining documentation supporting the number of work days being reported to the Retirement System on their behalf. We recommended that these matters be addressed.

For a complete copy of Report 2006-S-15 click here.