Search

Town of Mount Pleasant – Financial Condition (2013M-303)

… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. …

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background … County. The Authority, which provides low-income housing for qualified individuals, is governed by an appointed … Board of Commissioners. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.8 million. …

Town of Otselic – Selected Financial Operations (2012M-220)

… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … community development moneys is prepared, and procedures for outstanding loan collection are enforced. Establish … and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on a supported and …

Town of North East – Internal Controls Over Information Technology (2013M-31)

… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …

Bayport Fire District – Credit Card Use (2016M-394)

… and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.1 million. Key Findings … credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all …

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 … District policy, and the District did not award points for participation in miscellaneous activities in accordance …

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …

Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)

… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …

Town of Seneca Falls - Town Hall Capital Project (2018M-220)

… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow … of work. Ensure that the use of reserve funding sources for capital projects are in compliance with applicable …

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction … Key Recommendations Adopt policies and develop procedures for the collection and accounting of Department cash … are properly receipted, documented and accounted for. Village officials agreed with our recommendations and …

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions … exemptions. Maintain documentation to support eligibility for all granted exemptions. Ensure previously granted …

Comptroller DiNapoli Releases Municipal Audits

… They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the agency’s written … inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) …

Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan

… 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 …

Receiving Your Benefit and Filing Your Option Election – New Career Plan

… 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 …

Vested Retirement Benefit – Special 20- and 25-Year Plans

Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits

… 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 …

Opinion 88-34

… Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p … accomplished in accordance with the procedures prescribed for the adoption of ordinances by Town Law, §§130 and 133. … to include a "rule or regulation of the town board for the violation of which a penalty is imposed". …

Opinion 92-41

… St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 …

DiNapoli: LIRR On-Time Performance Falls Short

… In 2016, the Long Island Rail Road (LIRR), the largest commuter railroad in the nation, did not meet on-time performance goals and had … n 2016 the Long Island Rail Road LIRR the largest commuter railroad in the nation did not meet …