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Wyandanch Union Free School District - Budget Review (B22-7-1)

… [read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the proposed 2022-23 budget. Background The Wyandanch … (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of …

Clifton Park Water Authority – Water Charges (2015M-247)

… Public Authorities Law to acquire, construct, operate and maintain public water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member Board …

Niagara Falls Water Board – Financial Management (2015M-141)

… which is governed by an appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, … between the two entities. The Authority’s Debt Service Fund is excessively funded. Key Recommendations Ensure that … properly reported. Use the excess cash in the Debt Service Fund for capital projects or repairs or to reduce the water …

Village of Delhi – Financial Condition (2013M-110)

… governed by an elected Board of Trustees consisting of a Mayor and four Trustees. The Village’s total general, sewer … the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor and Board did not properly manage the Village’s … Consider historical trends, as well as identified current and future needs, when developing budget estimates …

Beacon City School District - School District Website (S9-19-27)

… Officials also did not prepare a multiyear financial plan. Posting a prepared plan further enhances the transparency of … Final annual budget. Should enhance transparency by: Posting the budget-to-actual results, all original budget … and CAPs in an easily accessible location. Preparing and posting a multiyear financial plan to help residents see the …

Town of Broome – Purchasing and Justice Court (2014M-255)

… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately … supported, and for School purposes. Key Findings Credit card charges were not always properly approved or … that all charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …

State Agencies Bulletin No. 2249

… currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase …

Wyandanch Union Free School District – Budget Review (B25-7-3)

… proposed 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school … are reasonable. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …

About NYSLRS

… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the world, … York City. New York State Comptroller Thomas P. DiNapoli is the administrative head of NYSLRS. As fiduciary, the … of NYSLRS members, retirees and beneficiaries and is responsible for ensuring the different benefit programs …

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… period April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the … Fair Haven Volunteer Fire Department Inc Financial Activity …

Notification of Employee’s Retirement – When Employees Retire

… Online: Accrued Payments and Leave Credits In January 2026, NYSLRS will release a new Accrued Payments and Leave …

Willsboro Fire District – Financial Controls (2014M-156)

… fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book …

Chemung County Probation Department – Collections and Disbursements (2016M-10)

… population of approximately 88,000 and is composed of one city, 11 towns and five villages. The County is governed by …

Comptroller DiNapoli Releases School Audits

… Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition for seven professional services or insurance contracts with payments … budgets. The district also maintained inappropriate liability reserves of approximately $942,000 and overfunded …

Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)

… with the Town attorney and revisit terms with Parks, if appropriate. …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

Internal Control

… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The …

Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts

… and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … other entities. Develop procedures for making deposits in a timely manner to ensure funds are protected and earning … these payments can be approved by the governing board in time to avoid late payment charges. Consider using online …

Medicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician

… Purpose To determine if Dr. Riaz Ahmad complied with Medicaid … participating in the Medicaid program are required to maintain complete, legible records for each Medicaid … visit; notes regarding the patient’s progress and response to treatment; notation of all medications prescribed, …