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

… in 2013. Key Findings The Town’s general town wide fund balance has decreased by approximately $2.4 million over the … five years, due primarily to the Board relying on fund balance as a financing source for operations. The Board did … that procedures were in place, to govern the level of fund balance to be maintained. The Board’s estimates of unexpended …

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

… January 1, 2015 through July 31, 2016. Background The Manorville Fire District is a district corporation of the … Manorville Fire District Board Oversight and Fuel 2016M411 …

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

Plattsburgh Housing Authority Tenant Rents 2015M260

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

… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … by a Town Board comprising the elected Town Supervisor and four elected Board members. The Town’s 2012 budgeted … were approximately $450,000. Key Finding The Board and Supervisor did not meet their fiscal oversight …

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

… Purpose of Audit The purpose of our audit was to assess internal controls over information technology (IT) for the period January 1, 2011, … Town of North East Internal Controls Over Information Technology 2013M31 …

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

… elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately … the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per … identifies each authorized user and the authorized credit limits. Ensure that credit card accounts do not allow cash …

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

… July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, distinct and separate … of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not award points for participation in miscellaneous activities in …

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

… Bradford Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …

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)

… whether the Board provided adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare … Determine whether the Board provided adequate oversight and management of the Town hall capital project …

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

… Determine whether Recreation Department Department cash receipts were properly recorded …

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

… exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural production carried … our comment on an issue raised in the Town’s response letter. …

Comptroller DiNapoli Releases Municipal Audits

… Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and deposited. They also did not … by the agency’s written procedures. In addition, officials failed to adequately track garbage disposal sticker and …

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

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

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

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

Opinion 88-34

… by which towns must adopt traffic regulations. In 1974 Opns St Comp No. 74-1224, unreported, however, this … subsequent publication are concerned " (emphasis supplied; NY Legis Ann. 1970, p 236). Although subsequent legislation … authority to enact ordinances (L. 1973, ch. 974; L. 1974 ch. 1028), the language of section 94-a of the former …

Opinion 92-41

… thoroughfares within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) TOWN LAW, §176(21): A fire … 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 … productivity. "Commuters count on the Long Island Rail Road to get them to their jobs on time and back home again," … n 2016 the Long Island Rail Road LIRR the largest commuter railroad in the nation did not …