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Becoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits

Becoming Eligible for a Benefit – Police and Fire Plan

I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview

… and acts as a useful general reference through all stages of financial system processing. OSC will periodically update … in Chapter IV – Accounting Codes – Uses and Descriptions of this Guide. Guide to Financial Operations REV. 09/14/2015 …

Fort Ann Central School District - Fund Balance Management (2018M-119)

… The District’s unrestricted fund balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the ensuing year’s budgeted appropriations, exceeding the …

Berlin Central School District - Vehicle Fuel Inventory (2018M-02)

… to fuel usage records. Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate … The storage tanks are inspected monthly. The Supervisor of Transportation and Business Manager should ensure fuel …

State Comptroller DiNapoli Releases Municipal Audits

… identified in our report. Based on the limited procedures, it appears that the department has made limited progress … adequate oversight of financial operations. Specifically, it did not have sufficient controls or information to ensure …

DiNapoli Announces State Contract and Payment Actions for June 2015

… million with Callanan Industries, and $5.5 million with Barrett Paving Materials. $12.7 million for six contracts for … and Finance $1.4 million for 11 contracts with David R. Maltz & Co., Spandco Inc., Mel Manasse & Son Auctioneers, … LLC for asphalt concrete resurfacing on Rte. 144 in Elmira, Chemung County. State University of New York $350 …

State Comptroller DiNapoli Releases Municipal & School Audits

… (Westchester County) District officials did not budget for approximately $600,000 of incurred overtime, and … officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected if lost, … in accordance with town policy, statutory requirements and good business practices. As a result, there is an increased …

Compliance With Payment Card Industry Standards

… for other costs (e.g., unpaid tolls, accident reports, oversized truck permits, commercial accounts). All …

Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)

… of Directors (Board) lacked reliable information that was needed to manage the Department’s financial activities or …

DiNapoli: Trouble Ahead for Local Governments and Schools

… The COVID-19 pandemic has negatively affected many local governments’ revenues and its impact will likely be … called on the federal government to provide aid to local governments before drastic service cuts occur. “Local governments are under extreme fiscal pressure. Costs …

Upstate Transportation Authorities Suffer Revenue Plunge

… RGRTA; Public Authorities Reporting Information System (PARIS) Figure 2: State Regional Transportation Authorities – … Sources: U.S. Census 2019; CDTA, CNYRTA, NFTA and RGRTA; PARIS All four authorities are highly reliant on subsidies. … revenues. Numbers may not add due to rounding. Source: PARIS Pandemic Effects New York State law and regulations …

Berkshire Union Free School District – Financial Condition (2015M-310)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through August 12, 2015. … Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.7 million. Key Findings …

Malverne Union Free School District – Fund Balance (2016M-120)

… Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates four schools …

Central Square Central School District – Claims Auditing (2016M-292)

… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure that the claims …

Operational Advisory No. 24

Fiscal Year End 202526 Important Dates

State Agencies Bulletin No. 1929

… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 6 members of TRS Plan Type 86 are affected. Background The OT limit for … each calendar year. The amount of the increase is based on the increase in the Consumer Price Index for the one-year …

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… Irondequoit Central School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees and all nine Board members), 15 …

Finn Academy: An Elmira Charter School - Information Technology (2018M-141)

… School officials did not provide IT security awareness training to employees. The Board did not develop a disaster … and procedures. Provide periodic IT security awareness training to personnel who use IT resources, including the …

Kent Fire District No. 1 - Financial Operations (2019M-37)

… Key Findings The Board’s budgets were incomplete and inaccurate. Also, appropriations were overestimated and … budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. …