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Opinion 95-26

… FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use … The Lawrence-Cedarhurst Volunteer and Exempt Firemen's Benevolent Association may expend foreign fire insurance tax … It is inadvisable for a volunteer and exempt firemen's benevolent association to invest foreign fire insurance tax …

State Agencies Bulletin No. 1404

… with information regarding OSC’s processing of refunds of taxes withheld while employees were on paid workers’ compensation leaves. Affected Employees All … exempt from federal income, Social Security and Medicare taxes. Workers’ compensation-related benefits are also exempt …

State Agencies Bulletin No. 2225

… paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2024 Payment Effective Date Check … field and the Approved Salary Rate field. Position and Job Do Not Match - If the Position Number equals the NYS … or 04/04/2024 (Institution) Geographic Pay Differential (GEO) and/or Occupational Pay Differential (OPD): Agencies …

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… agency's responsibility to ensure adequate competition for all competitive grants. As with any procurement, the …

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …

East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …

Wilson Central School District - Financial Management (2022M-22)

… can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …

Village of Poquott – Justice Court Operations (2019M-214)

… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office cash collection … Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period .  As … the balances in the collection system. The Controller did not periodically review the Treasurer’s office collection …

Utica City School District - Payroll (2018M-175)

… complete report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation … with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six individuals … to an employee who worked offsite without certainty as to the work performed. Manual adjustments for fingerprint time …

Town of Franklinville – Procurement (2024M-56)

… procurement policy.  Key Findings  Town officials did not always comply with the requirements of the Town’s … who served as the Town’s chief financial officer, were not familiar with the Town’s procurement policy and its … attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 …

City of Rensselaer – Accounting Records and Reports (2023M-26)

… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College financial …

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations …

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key …

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District finances by adopting …

McGraw Central School District – Fund Balances (2017M-248)

… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … a plan for the use of excess unrestricted fund balance in a manner that benefits District residents. Review all …

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… over budget transfers and IT for the period July 1, 2014 through August 19, 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of … Key Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. …