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

… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. Key Recommendations …

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)

… funds and legalize existing reserve accounts. Audit all claims and ensure that each claim contains adequate …

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)

… Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and … members were conducting an annual audit of the Treasurer’s records, they were only briefly examining portions of the Treasurer’s records and were not following the proper steps to provide a …

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

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, … Board nor the membership reviews and approves claims prior to payment. The Board has not adopted a code of ethics as …

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

… and accurate. The Board did not perform a monthly audit of all claims to ensure they were for legitimate Company … accurate and properly supported. Audit and approve all claims on a monthly basis prior to payment. …

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

… 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 – Non-Contributory Plan with Guaranteed Benefits

Becoming Eligible for a Benefit – Police and Fire Plan