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Internal Control System Components

… of its internal control system appropriately addresses all five components of internal control. Our audit scope included … system of internal controls. Included in that guidance are five specific components of internal control that must be … a system of internal control that incorporates each of the five components of internal control. However, improvements …

Real Estate Portfolio (Follow-Up)

… lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any decisions … to maintain adequate inventory controls for all of its property and to periodically review this inventory to determine which property shall be disposed of. Section 2896 also requires …

Oversight of Hazardous Materials and Waste

… SUNY maintains a central administrative office in Albany. For fiscal year 2015-16, SUNY had a budget of $13 billion, … resource to provide tools, training, and communication for the campuses on best practices and compliance issues, … ranging from industrial manufacturing process wastes to batteries, and may come in many forms, including liquids, …

State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker

… humility and understands the need to get back to work. My office is prepared to help him through this transition and …

XIV.14.B Capital Assets – XIV. Special Procedures

DiNapoli: Tax Cap Remains at Two Percent for 2020

… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 … to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that allows … During the 2014 through 2018 fiscal years, municipalities with a fiscal year ending on Dec. 31 had their levy growth …

Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)

… the Board provided adequate oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George Regional Planning Board (RPB) did not monitor its loan program. Delinquent loans were not properly enforced. Key Recommendations Ensure that the Director and Loan Committee prepare loan status reports for the Board. …

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … $6,982 is missing or was improperly withdrawn from the ECA and scholarship funds. Collections were not deposited in …

Cost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan

… State Correction Officers and Security Hospital Treatment …

Opinion 90-51

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced … to the countys proposed installation and implementation of an E911 system …

DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft

… a hundred thousand dollars by using public funds for his pleasure and daily expenses,” State Comptroller Thomas P. …

About Employer Contribution Rates – What Every Employer Should Know

… What every employer should know about NYSLRS what it means to participate as an employer …

Pocantico Hills Central School District - Procurement (2018M-187)

… bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of this audit. District officials agreed with our report. …

Protection of Managed Pollinators (Honey Bees) (Follow-Up)

… audit report, Protection of Managed Pollinators (Honey Bees) (Report 2021-S-40 ). About the Program Wild and managed … pollen carried to them by foraging pollinators. Honey bees are essential to the agricultural industry for the … to report certain information to Ag&Mkts on the honey bees they manage, including the number of managed colonies …

DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies

… oversight of city operations because officials failed to file annual financial reports, provide interim financial … they did not have financial information available to develop multiyear financial or capital plans, according to an audit released today by New York State Comptroller …

Ganrormic, Inc. – Compliance With the Reimbursable Cost Manual

… Background Ganrormic, a for-profit organization located in Orchard Park, New York, is an SED-approved provider of preschool …

East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)

… an independent contractor to perform the duties of Secretary-Treasurer. Town law requires that the positions of … the Board could not provide evidence that it met the legal requirements to establish reserves for those moneys. … Office. Key Recommendations Confer with the District’s legal advisor about seeking reimbursement of previous gifts …

Town of LaGrange – Selected Financial Activities (2013M-107)

… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves … Town of LaGrange Selected Financial Activities 2013M107 …

Social Services Block Grant – Federal Funding and New York

… The Social Services Block Grant (SSBG) (Assistance Listing Number 93.667), provides flexible federal funding, administered through the United States Department of … tool which consolidated smaller federal and state funding streams into a single block grant. Each state may …

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate … seller and the buyer. Beginning July 1, 2019, additional taxes apply to some conveyances of real property, or … Administration and Collection of Real Estate Transfer Taxes Report 2017S88 …