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

… Land Improvements and Renovations in excess of $100,000 Library Books in excess of $5,000 Works of Art and Historical …

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

… document (AUD) for fiscal years 2021 and 2022 .  As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was …

Vehicle and Heavy Equipment Purchase Program (Follow-Up)

… three were not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …

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

… and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …

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

… use the reserve to purchase a truck but did not due to a public petition against the purchase. Key Recommendations …

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… and Sullivan Counties. The District, which is governed by an elected five-member Board of Education, operates three …

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

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

… necessary steps to ratify and legalize the reserve fund by following the procedure for establishing a capital reserve … money into other reserve funds to the extent permitted by GML or, if the Board determines that the District will …

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

… should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the …

Opinion 2006-3

… PUBLIC SERVICE LAW §§212, 218: Revenues derived from a town’s non-exclusive franchise agreement with a cable … unincorporated area of the town, are to be credited to the part-town general fund. You ask whether revenues derived from … town board, after a public hearing, to grant franchises “for the use of the streets, highways, and public places or …

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… School District, a special act school district created by the State Legislature, is located in the Town of Mount … one school with approximately 130 students, is governed by an appointed nine-member Board of Education. Budgeted … with the District’s purchasing rules and regulations by preparing purchase orders in advance and limiting the use …

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. Budgeted …

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… a population of approximately 5,000. The Town is governed by an elected five-member Town Board. The operating funds’ … the AUDs to ensure that they are accurate, supported by the accounting records and filed in a timely manner. …

Chenango Valley Central School District -- Budget Review (B19-4-2)

… was to provide an independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The … general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires …

DiNapoli: State Pension Fund Value $194.3 Billion

… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …

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

… 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to … action. Appendix B includes our comment on issues raised in the District’s response. … Determine whether the Board of …

Allegany County – Court and Trust Funds (2014M-74)

… Maintain a court and trust fund register as required by law. Ensure that all moneys deemed abandoned property are …

Orleans County – Court and Trust Funds (2024-C&T-6)

… Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, … safeguard these funds. Key Finding The records maintained by the Treasurer, County Clerk and Surrogate’s Court were …

State Comptroller DiNapoli Releases School Audits

… effectively." Brighter Choice Charter School for Boys – Payroll (Albany County) School officials effectively designed … Officials established and adhered to an effective payroll process that decreases the risk that errors or … were not transparent to the public, because each year the funding transfers were not included in the adopted budgets …

KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)

… totaling $5.5 million within three days, as required by the School’s policy. Because School officials did not …