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Forestburgh Fire District – Financial Activities (2015M-203)

… District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. … total approximately $191,000. Key Findings The current and former Treasurer did not maintain adequate accounting … records are maintained, bank reconciliations are prepared and required reports are submitted. Conduct a thorough annual …

Opinion 99-11

… that the cancelled obligations: ... may be destroyed, after prior cancellation, by the burning, pulverizing or … obligations shall not be destroyed until six years after the date of payment .... (2 NYCRR §55.2). Thus, the …

McConnellsville Fire District – Financial Operations (2014M-19)

… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …

Greenville Fire District – Capital Reserve (2014M-64)

… of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of … through September 30, 2013. Background The Greenville Fire District, which is governed by an elected five-member Board …

XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures

… of intangible assets, the State will capitalize assets with values in excess of $1,000,000.   Guide to Financial …

City of Troy – Budget Review (B21-5-10)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate … to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the …

State Contract and Payment Actions in November

… plans.  $43.7 million to Carelon Behavioral Health for the administration of the Empire Plan’s Mental Health and …

Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87

This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.

Accounting for Justice Court Funds

Accounting for Justice Court Funds

Accounting for Various Gaming Revenues

Accounting for Various Gaming Revenues

Receiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)

… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your …

West Hill Fire District No. 3 – Financial Condition (2014M-160)

… officials have not established any plans for using the money accounted for as a reserve fund. Key Recommendations … no longer needed, the Board should consider transferring money into other reserve funds to the extent permitted by GML … State Legislature to authorize release of the reserve fund money to unassigned fund balance. … West Hill Fire District …

Vehicle and Heavy Equipment Purchase Program (Follow-Up)

… in this review. Other Related Audit/Report of Interest Long Island Power Authority: Vehicle Acquisition, Use, and …

XIX.6 State Accounting and Reporting – XIX. Project Costing (PCIP)

Opinion 2006-3

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 1981 Opns St Comp No. 81-345, p 377), the franchise fees at issue result from an act of the town board and would not …

XIV.14.L Asset Retirement Obligations – XIV. Special Procedures

… capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability … within scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations …

Fishers Fire District – Financial Condition (2021M-128)

… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased … action. Appendix B includes our comment on issues raised in the District’s response. … Determine whether the Board of …

Online and Computer-Aided Training – Travel and Conference Expense Management

… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other self-study packages to meet the training needs and requirements of their staff. Using …

Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… accounting records and reports for the period January 1, 2014 through May 31, 2015. Background The Town of … in Essex County and has a population of approximately 1,160. The Town is governed by an elected five-member Town Board. Expenditures for 2014 totaled approximately $1.3 million for the general, highway and water funds. Key …

Town of Tompkins Fire District – Board Oversight (2023M-33)

… Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) … cash, signing District checks and maintaining the accounting records. Annually audit the Treasurer’s records or … filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 .  As of May 10, 2023, the …