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

… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 … include defining reasonable amounts of unexpended surplus funds that the Town should maintain. Appropriate only …

Brighton Memorial Library – Board Oversight (2015M-116)

… financial institutions. The Board failed to review the bank statements, reconciliations and investment statements. … policy in accordance with General Municipal Law. Review bank and investment statements and their corresponding …

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 …

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 …

Three Village Central School District – Financial Operations (2021M-141)

… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …

Incarcerated and Death Matches

… and other service charges the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants … through March 2017. We also matched the payments to the Social Security Administration Death Master File as of April …

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. …

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… Officials did not:  Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …

Dansville Central School District – Separation Payments (2016M-102)

… through January 14, 2016. Background The Dansville Central School District is located in the Towns of Conesus, … to all separation payment claims. … Dansville Central School District Separation Payments 2016M102 …

Tier 6 Defined Contribution Plan Option

… plan must file an election during their first 30 days of employment. You must continue to inform your new employees of their right to join the Retirement … Plans page of SUNY’s website . From there, click on NYS Voluntary Defined Contribution Plan. Then, click For …

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… she did not keep adequate documentation to support all financial activity or prepare monthly bank … records with supporting documentation to account for all of the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with …

Audits of Local Governments: About Our Audits

… management and those charged with governance and oversight in using the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and Contribute to public accountability. Performance audit objectives can vary …

Refunds – Divorce and Your Benefits

XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… General capital assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not practicably … asset (such cost is considered a part of the cost of the new capital project). The cost of relocating a facility …

State Contract and Payment Actions in July

… In July, the Office of the State Comptroller approved 1,580 contracts for state … assistance for the “seed to sale” tracking system. Department of Corrections and Community Supervision $9 million for nurses …

State Comptroller DiNapoli Releases Audits

… Department of Health (DOH): Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37) For individuals enrolled in Medicaid managed care, the department pays for services through monthly premium payments to managed care …

Town of Henrietta – Financial Management and Purchasing (2013M-208)

… 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is governed by an elected Town … a significant amount of unexpended surplus funds in the general and drainage district funds. The Board did not … of ethics policy and entered into contracts that resulted in a Board member having a prohibited interest. The Town did …

City of Yonkers – Budget Review (B22-6-6)

… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2022-23 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2022-23 fiscal year. Tax certiorari is the legal …