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Chestertown Fire District – Claims Processing (2016M-387)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period … documentation. Resolutions that the Board passed to approve claims for payment did not include information …

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

… project cost and itemized capital project budget including all anticipated costs and financing methods, and require … and expenditures compared to the approved budgets. Approve all change orders prior to the commencement of work. Ensure …

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to …

Madison County - Claims Audit and Payment Process (2019M-142)

… Treasurer did not control the check signing process for computer generated checks and allowed a credit card vendor to …

Shelter Island Union Free School District - Fund Balance (2020M-23)

… used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. …

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… and issued to the school districts of origin for all eligible nonresident foster care students.  Key …

Greenville Fire District #1 – Board Oversight (2014M-376)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure …

Town of Castile – Tax Collection Remittance (P1-24-23)

… Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …

Town of Covington – Tax Collection Remittance (P1-24-24)

… The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town Law. The Tax …

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector …

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the financial activity to safeguard District assets for the period January 1 through … and bank statements or compare canceled check images to approved abstracts to verify that prior approved claims …

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of …

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

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and … finances; as a result, it appears the Treasurer was able to misappropriate approximately $8,500 from January 1, 2014 …

Constitutional Tax Limits

… The New York State Constitution places a legal limit on the authority of … issues Select option 1 Or Email us at: localgov@osc.ny.gov Questions related to completing the Constitutional Tax … form  Select option 3 Or Email us at: LGSAMonitoring@osc.ny.gov Understanding the Constitutional Tax Limit Documents …

What is the Real Property Tax Cap?

… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …

XVI.3.A Financial Statements – XVI. Financial Reporting

… of Net Position - Proprietary Funds (emphasizing major enterprise funds); Statement of Revenues, Expenses, and … Fund Net Position - Proprietary Funds (emphasizing major enterprise funds); Statement of Cash Flows - Proprietary Funds (emphasizing major enterprise funds); Statement of Fiduciary Net Position - …

SUNY Bulletin No. SU-301

… Purpose The purpose of this bulletin is to provide instructions to campuses for processing United University Professions … at the discretion of the Campus President and may be made to employees who are incumbents on the payroll on 06/30/2020. …

State Comptroller DiNapoli Releases Audits

… New York State Health Insurance Program: Empire BlueCross BlueShield: Controls Over Payments for Special Items … Reimbursable Cost Manual (2019-S-35) BANY is a for-profit provider of preschool special education services to children …

Becoming Eligible for a Benefit – Career Plan

… Once you have accrued five years of credited service, you will be vested. This means you have … collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned …

Becoming Eligible for a Benefit – New Career Plan