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State Comptroller DiNapoli Releases Municipal & School Audits

… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit … do not have assurance that all collections at the golf course were properly accounted for and deposited. …

State Comptroller DiNapoli Releases Audits

… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …

Responsibility for IT Internal Controls – Information Technology Governance

… and ethical leadership. Generally, governing boards do not design internal controls or develop the written … to recommend and implement procedures to help inform staff how to achieve objectives set forth in policies. Some local … knowledgeable about or feel comfortable discussing IT. As you will note after reviewing the IT Governance Security …

XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management

… agencies regarding the establishment of DPAs. See the New York State Division of the Budget (DOB)  Budget Policy … are created in the Customer Contracts Module and require a New York State Customer ID. See  XI.7 Revenue and Repayment …

January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… Issued To: County, City, Town and Village Chief Fiscal Officers, … resources, both principal and earnings, may be expended for authorized purposes. A nonexpendable trust is a trust … GASB Statement No. 34 makes significant changes to the accounting and reporting requirements for expendable …

Use of New York State Snowmobile Trail Development and Maintenance Funds

… themselves, or they can contract with a snowmobile club or association. TMEs generally use volunteers to groom … used his dual authority as Association Treasurer and President of a TME to redirect funds from another TME to his … Take corrective action to ensure the affected club received the funds it was entitled to; conversely, …

Amusement Park and Fair Ride Safety

… Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 … The Department is responsible for protecting the safety and health of workers and the public. As part of this role, …

State Comptroller DiNapoli Releases School Audits

… announced his office completed audits of Bethlehem Central School District , Franklinville Central School District , Goshen Central School District , Guilderland Central School District and the … announced his office completed audits of Bethlehem Central School District Franklinville Central School District Goshen …

State Agencies Bulletin No. 1598

… Payroll Retirement will notify the agency and the PayCalc team if the information is approved, and the agency should … Job History to a termination row (TER). The PayCalc team will review and approve the Correct History.  Agency … completed, the agency will contact the Payroll Retirement team and after confirmation, Payroll Retirement will approve …

What Not to Report – Legacy Reporting

… through Retirement Online including their earnings the number of days they worked and more …

Opinion 94-28

… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …

Oversight of Food Service Establishments

… Health Protection, is responsible for overseeing New York State’s more than 90,000 food service establishments … district offices. Thirty-six counties and the City of New York have a health department; the 21 counties without … to the county and city health departments, including the New York City Department of Health and Mental Hygiene, and …

XI.18 Overview – XI. Procurement and Contract Management

State Comptroller DiNapoli Releases School Audits

… Since school officials did not procure goods and services in accordance with the established policy and procedures, … there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. … be secured against use. Because there is no information on the lead levels of the 38 water outlets not sampled for …

Cicero Volunteer Fire Department - Financial Activities (2025M-138)

… compliance and prevent mismanagement, waste and fraud. For the 2024 fiscal year, the Department’s disbursements … it has an increased risk that Department officials may pay for improper expenses and that all collections might not be … and unrecorded transactions in the accounting records. For example, the Treasurer recorded $216,088 that was …

State Comptroller DiNapoli Releases Municipal & School Audits

… Local Retirement System. The release of this report was held due to the findings being referred to outside law … fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by … and paid certain credit card charges without knowing what was purchased or whether the charges were for …

Oversight of the STEM Incentive Program

… The audit covered the period April 1, 2014 to July 23, 2018. Background HESC administers 27 State scholarship and … University. Starting with the 2014-15 academic year, awards cover tuition equal to the lesser of the amount … must meet multiple eligibility requirements for the award, both before and after receiving it. Key eligibility …

XVI.3.G Legal Compliance – XVI. Financial Reporting

… Policy Reference: GASB Codification Section 1200 –  Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) … GASB Codification Section 1200 Generally Accepted Accounting Principles and Legal …

Opinion 89-34

… to direct rescission of highway superintendent's appointment of deputy highway superintendent) SUPERINTENDENT … employees and that the superintendent reconsider his appointment of the deputy. You ask whether a town board is … budgetary appropriation for the department, determine the number of employees in the highway department (31 Opns St …

State Comptroller DiNapoli Releases Municipal & School Audits

… from 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. In …