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Opinion 91-36

… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of … neighborhood of or readily accessible to the subdivisions from which the park land fees were received. The agreement … Law, §7-730(1) authorizes villages to collect moneys from subdividers, in lieu of requiring the setting aside of …

Town of Nanticoke – Financial Condition Management (2017M-186)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear …

Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)

… adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have … set aside for remittance to the New York State Department of Taxation and Finance (State). Key Recommendations Update …

Plattekill Library – Budgeting Practices (2017M-95)

… on all information available at the time. Use surplus funds as a financing source for funding one-time …

Total Spending – 2022 Financial Condition Report

… on public health and education represents 67.5 percent of total State spending. … Comparing spending to revenue …

Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water …

Total Spending – 2023 Financial Condition Report

… on public health and education represents 70.1 percent of total State spending. … Spending generally reflects the …

IX.8 Overview – IX. Federal Grants

Town of Genesee – Disbursements (2016M-433)

… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …

Town of Oxford – Financial Management (2016M-420)

… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that … balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. … Town of Oxford Financial Management …

XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures

… instructions outlined in Section 8.G - Payment Methods of this Chapter. Upon acceptance at the foreign banking …

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …

Town of Wellsville – Budgeting (2021M-112)

… 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …

Total Spending – 2021 Financial Condition Report

… on public health and education represents 66.8 percent of total State spending.   … Comparing spending to revenue …

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and …

Walton Central School District - Fund Balance (2019M-209)

… through 2018-19 and only used approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …

Edmeston Central School District - Fund Balance (2020M-1)

… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

Cuba-Rushford Central School District - Financial Management (2020M-7)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …

Waterloo Central School District - Financial Condition Management (2019M-137)

… District officials: Consistently adopted budgets that in total overestimated appropriations by $9.3 million for … 2015-16 through 2017-18. Approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …