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Opinion 94-11

… -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend district funds in connection with a celebration of the …

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Town of East Greenbush , Town of Elizabethtown , Lockport … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Executive Director’s Compensation (Niagara County) While the executive director was generally compensated in …

Comptroller DiNapoli Releases Municipal Audits

… Auditors found that the town did not document how grant funds were spent and failed to ensure the intended objectives …

State Comptroller DiNapoli Releases Audits

… program and prevent improper payments for services. As a result of these weaknesses, six eye care professionals who … Managed Long Term Care Premium Rate Setting (2015-S-30) Two managed care organizations reported medical costs for services procured through a corporate affiliate that would have been more accurately …

State Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … competitive bidding for purchases totaling $64,405 from two vendors. The district made payments totaling $231,174 to … for the use of the accumulated funds and has not developed a fund balance policy or comprehensive long-term financial …

Payroll Users Group Organizational Charter

New York State Payroll Users Group Organizational Charter

CUNY Bulletin No. CU-598

… IATSE Local One, Bargaining Unit TI. Affected titles are: Theatre Technician, Lead Theatre Technician and Theatre … Union, Local One (IATSE) and the City University of New York, and as summarized in the memorandum dated 5/31/2017 … taxed using the Aggregate method.  Federal, State and New York City income tax withholding will be calculated using the …

Refunds – Divorce and Your Benefits

Quogue Union Free School District – Financial Condition Management (2017M-196)

… purpose of our audit was to determine whether the Board and District officials effectively managed general fund … 37 percent of the ensuing year’s budgeted appropriations, and has exceeded the statutory limit by 19 to 33 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by an …

Town of Frankfort - Board Oversight (2018M-58)

… [read complete report - pdf] Audit Objective Determine whether the Town … health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations … to initiate corrective action. 1 Refer to our prior audit report,  Town of Frankfort – Supervisor’s Fiscal …

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

… on your service and your earnings as an active member. The date you are eligible to collect a vested retirement benefit depends on your tier. Tiers 2 and 3 — the first of the month following your 55th birthday. Tier 5 — your 55th …

Vested Retirement Benefit – State Police Plan

… payable for life, and you may elect one of several pension payment options to provide for a continuing payment to a bene­ficiary of your choosing after you die. …

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… financial condition. Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained … or 65 percent (from $2.31 million to $3.81 million). Fuel inventory reconciliations were not documented or …

Town of Greig – Long-Term Planning (2023M-13)

… or equipment purchases. We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway … financial resources are available to replace capital assets in a timely manner. Develop and adopt a comprehensive …

Town of Washington – Information Technology (2013M-164)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of …

Town of Carroll – Town Clerk (2022M-20)

… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … Key Findings The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing …

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …

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 …

Islip Fire District – Financial Condition (2020M-25)

… plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports … that addresses the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital …