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Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… 2013 through November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of … Chautauqua Lake Central School District Nonresident Tuition 2016M7 …

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … by an elected five-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 … The Board did not develop written policies or procedures for claims processing. The Board did not ensure that the …

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately …

State Agencies Bulletin No. 1176

… Equipment Mechanic Employees in General Mechanic and Park Worker titles that perform motor equipment repair duties and …

Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)

… custodial/maintenance services as either an employee or a contractor. Key Recommendations Ensure that monthly financial … services is an employee or an independent contractor and properly report the payments. …

Vested Retirement Benefit – Special 20- and 25-Year Plans

Vested Retirement Benefit – State Police Plan

Opinion 2001-5

… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority … TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for … misdemeanors directly connected to vandalism or theft of fire district property. A fire district, however, may not …

State Agencies Bulletin No. 1256

… of 2012 was enacted into law, and amends portions of the Retirement and Social Security Law, Education Law and the … Defined Contribution Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for the … This bulletin is to notify agencies of the new retirement option available to eligible employees and the …

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… pays certain claims prior to the Board’s audit which are not statutorily authorized for payment in advance of audit. … by the Treasurer include only year-to-date information and do not provide detail for the current month’s activities. Key Recommendations Ensure that all claims have appropriate supporting documentation, and (other than …

NYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction

… of $1.1 million, and forfeit her public pension after being convicted of one felony count of Corrupting the … restitution of $11 million and forfeit her public pension after being convicted of one felony count of Corrupting the …

Niagara Falls City School District – Fuel Accountability (2015M-178)

… $126.4 million. Key Findings The main transportation contractor did not reimburse the District for all fuel used … non-District purposes. District officials permitted the contractor to control the entire fuel accountability process. … for District purposes and seek reimbursement from the contractor for excess fuel use for the period July 1, 2013 …

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …

IX.6.B OSC Draw Procedures – IX. Federal Grants

… Receivable balance. OSC BSAO managed grants are associated with an “ACTIVE” customer contract whereas for non-managed … that collects all of the day’s expenditures associated with federal projects and records those transactions in the … the corresponding Accounts Receivable amount will be pulled into a custom Accounts Receivable Drawdown Worksheet …

Town of Varick – Water and Sewer Operations (2021M-46)

… intermunicipal agreements and vendor contracts. Develop a fair and equitable method for allocating costs among the … Appendix B includes our comments to issues raised in the Town’s response. …

Report on the State Fiscal Year 2018-19 Enacted Budget

This report provides an overview of appropriations and other major provisions in the Enacted Budget.

The Securities Industry in New York City - October 2012

Five years after the beginning of the financial crisis, the securities industry remains in transition.

The Securities Industry in New York City - October 2013

Five years after the bankruptcy of Lehman Brothers, Wall Street has made an impressive comeback.

DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town

… A former Town of Throop Supervisor was arrested and pleaded guilty today to stealing nearly $11,000 … A former Town of Throop Supervisor was arrested and pleaded guilty today to stealing nearly $11000 …

DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments

… Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The defendants allegedly exploited a … “We are committed to protecting the assets of the pension fund and prosecuting people who receive pension funds they … pension payments via direct deposit into a joint checking account which he shared with the defendants. Stephen’s father …