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XIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures

… Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public Benefit Corporations are obtained from the … statements issued by the entities comprising these funds and are included in the government-wide financial statements … Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public Benefit …

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… District is a district corporation of the State, distinct and separate from the Town of Wallkill, in Orange County. The … The Board did not annually audit the Treasurer’s records and reports. The Treasurer did not maintain complete and accurate accounting records. Key Recommendations Develop, …

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …

Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)

… of implementation of the five recommendations included in our initial report,   Facility Oversight and Timeliness of … patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. In addition, the Commission could improve …

Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)

… are familiar with and follow requirements as they relate to conflicts of interest. Town officials generally agreed …

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)

… for, secured and properly procured fuel and motor oil inventories.  Key Findings  Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified:  Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …

Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)

… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … all potable water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health …

Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)

… have cashless open road tolling (ORT) at all its crossings by the end of 2017, the amount of fees assessed will …

Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)

… officials established adequate controls over cash receipts and disbursements. Key Findings Cash receipt and disbursement duties were not adequately segregated and mitigating controls were not implemented. Fundraising … officials established adequate controls over cash receipts and disbursements …

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

Ambulance and EMS Billing

Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing

Certification Process and You

Certification Process and You

Fraud Prevention and Detection

Print out presentation prior to the webinar to follow along and take notes.

Reconciliations: Ledgers and Cash

Presentation from 2013 Fall Conference

LGAC - Directors and Officers

The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.

Goods and Services Checklist

Goods and Services Checklist

Fraud Prevention and Detection

This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.

Accounting and Reporting Manual

Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries

XVI.4.B Tax Revenues – XVI. Financial Reporting

… income taxes and certain consumption and use taxes and fees, business taxes, and other taxes. The following points … report date but within the prescribed cut-off period for processing. Estimates of amounts to be received subsequent to the year-end processing cut-off will be made and recorded as of the report …