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Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)

… Purpose of Audit The purpose of our audit was to determine whether the District provided … and whether the tuition rate charged covered the cost of providing these services for the period September 1, 2014 …

Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)

… Purpose of Audit The purpose of our audit was to review the District’s controls over the computer inventory … over the computer inventory that allow computer equipment to be tracked efficiently. Key Recommendations There were no …

Valley Central School District – Financial Condition (2014M-58)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … is located in Orange County and is governed by a Board of Education. The District served 4,652 students during the …

Brewster Central School District – Financial Condition (2014M-224)

… was to examine the District’s financial condition for the period July 1, 2012 through December 4, 2013. Background The …

Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)

… meaningful actions to implement corrective action. Of the seven audit recommendations, six were not implemented and one was partially implemented. …

Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)

… was to evaluate the District’s financial condition for the period July 1, 2011 through December 17, 2014. Background The …

Avoca Central School District – Separation Payments (2015M-273)

… of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates one …

Town of Italy – Multiyear Planning (2017M-53)

… of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is governed by an elected five-member Town Board. Budgeted …

Village of Belle Terre – Audit of Claims (2013M-87)

… audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of Trustees, which comprises three … elected Deputy Mayor. The Village’s operating expenditures for the fiscal year ended May 31, 2012 were $995,825, funded …

City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)

… government. The nine-member Council comprises the Council President, Vice President and seven Council members. The City’s budgeted …

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is no … New York State Comptroller Thomas P DiNapoli today announced …

Opinion 2008-3

… monies in a capital reserve fund) GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a … in a lump sum or over a period of years. General Municipal Law § 6-g governs capital reserve funds in fire districts. Subdivision 2 of General Municipal Law § 6-g authorizes a board of fire commissioners, by …

IX.12.O Refunds – IX. Federal Grants

… will be calculated on the federal percentage of all refund transactions executed by the State where such amounts … more. The federal share of refunds is determined based on refund transactions recorded by the State and  summarized by … $50,000 threshold.    State Interest Liability For each refund, a state interest liability accrues from the date the …

Payroll Improvement Project Bulletin No. PIP-009

… all agency PayServ users will be granted access to a test environment for PayServ v 9.2. Agency users will be able to test activities they deem to be important and will be required to test a set of activities OSC Payroll has identified as …

State Comptroller DiNapoli Releases Municipal Audits

… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Burnt Hills – Ballston Lake Youth … County Water and Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . "In today's fiscal climate, budget …

IRS Pension Limitation – New Career Plan

… benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and …

IRS Pension Limitation – Career Plan

… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New …

IRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits

… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New …

IRS Pension Limitation – Police and Fire Plan

… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in … amount is set by federal law and is periodically adjusted for inflation. …

IRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)