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City of Troy – Financial Condition (2015M-185)

… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings … sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

Vestal Central School District – Fund Balances (2017M-91)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period … budget for the use of fund balance when necessary. Analyze all reserve balances and transfer overfunded amounts to …

Tully Central School District – Financial Management (2016M-359)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overfunded or potentially unnecessary. District officials have not developed a multiyear financial plan. Key … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and …

Red Creek Central School District – Financial Condition (2016M-365)

… The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools …

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… complete report - pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card … plan to implement corrective action. … Determine whether Buffalo Collegiate Charter School School credit card charges …

Village of Akron – Selected Financial Activities (2016M-133)

… Purpose of Audit The objective of our audit was to review the Village’s water operations and … based on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial …

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …

Village of Fleischmanns – Water Fund (2013M-151)

… The water fund budget for the same period was $136,165. Key Findings The Board did not adequately manage the water … address financial needs and further capital improvements. Key Recommendations Adopt balanced budgets with realistic … estimates for anticipated needs and that are based on historical spending. Establish a long-term capital plan …

Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)

… tickets. However, as of July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt …

Village of Delhi – Financial Condition (2013M-110)

… fund balances remained high while the Village’s real property tax levy continued to increase slightly by 7 percent …

State Agencies Bulletin No. 1881

… 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed from fiscal year to calendar year … limit is $17,301.00. Effective Dates Effective Institution Paychecks dated January 14, 2020. OSC Actions OSC will update …

Town of Columbus – Budget Development Practices (2012M-225)

… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the …

Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)

… projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … evaluate all projects prior to approval or monitor the performance of businesses that received financial …

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Harrisville Central School District – Transportation State Aid and Debt … state's 170,000 contracts, billions in state payments and public authority data. Visit the  Reading Room  for contract …

Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer … 17) but made only one remittance totaling $909,157 to the Supervisor on February 14, 2017. Deposit real property … of taxes paid by check in 2017 were deposited from eight to 38 days late. Always deposit fees within the required …

State Agencies Bulletin No. 283

… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income … income and family size. Eligible employees have the option of receiving advance payments of earned income credit …

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… calculated correctly .  District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting in 251 employees’ leave balances being credited either for 132 days over what they were …

LaFargeville Central School District – Information Technology (2021M-192)

… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT  control weaknesses that were communicated confidentially to officials, we found: 235 IT assets costing $108,462 were …

Niagara Falls Water Board – Financial Management (2015M-141)

… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s … Board’s and the Water Authority’s finances are commingled to the extent that there is no clear division between the two … the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to …