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VI.I Overview – VI. Budgets

… which are statutory authorizations to spend for specific purposes, become law, the State Comptroller will … detail and assure that no more than the amount authorized for agency administered programs is spent. COMMITMENT CONTROL … created, adjusted, and transferred. Budget journals allow for the establishment of appropriation, segregation and …

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. … Board of Directors, provides fire protection services for the Village and for residents outside the Village pursuant to a contract with …

Johnson City Central School District – Financial Condition (2015M-204)

… audit was to examine the District’s financial activities for the period July 1, 2013 through March 10, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $50.5 … Key Finding The Board did not adopt any formal plans for funding reserves or for the planned use of fund balance. …

Village of Springville – Procurement (2016M-330)

… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million. … Village’s procurement policy did not include procedures for procuring professional services. Village officials did …

Comptroller DiNapoli Releases School Audits

… (Broome County) The district realized operating surpluses for seven of the 10 years reviewed, ranging from $638,000 to $2.3 million. The board did not adopt any formal plans for funding reserves or for the planned use of fund balance. Kings Park Central S …

Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)

… if internal controls over transfer station operations for the period January 1, 2011, to July 31, 2012. Key … County landfill exceeded the amount of trash accounted for as being received at the Town’s transfer station, … at the transfer station. One individual is responsible for weighing the solid waste to determine the amount owed …

DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Also, although the department has established policies for disbursing restitution money retained in a victims’ trust … County) Town officials do not have written procedures for reconciling the water produced by the town’s water system …

Jowonio School – Compliance With the Reimbursable Cost Manual

… reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two fiscal years ended June 30, 2013. Background Jowonio is an SED-approved … with the RCM requirements. For the three years ended June 30, 2014, Jowonio reported over $7.6 million in reimbursable …

Building Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual

… on Building Blocks’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on Building Blocks’ CFRs for the two fiscal years ended June 30, 2014. Background Building Blocks is an SED-approved … RCM requirements. For the three fiscal years ended June 30, 2015, Building Blocks reported over $16 million in …

Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)

… the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background … disbursements. Key Findings The Board established a policy for the activity fund, but is not adequate because it does not provide detailed procedures for the financial management and recordkeeping of the …

Town of Sodus – Financial Management and Professional Services (2013M-99)

… management and procurement of professional services for the period January 1, 2011, through February 14, 2013. … Findings The Board did not develop policies and guidelines for budget preparation and monitoring. As a result, it … surplus funds. The Board did not have a long-term plan for identifying fiscal trends, which would have facilitated …

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The … and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were approximately $34.1 million and for the 2011-12 fiscal year were approximately $38.1 million. …

Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)

… Purpose of Audit The purpose of our audit was to review the wastewater service agreement and internal … $15.5 million. Key Findings Village officials have not made a substantive effort to use available resources …

Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)

… of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. … residents. The Mayor and Board of Trustees are responsible for the overall management of the Village. The general fund expenditures for the 2011-12 fiscal year were approximately $2.1 million. …

IX.12.C State Responsibility – IX. Federal Grants

… all aspects of implementation. OSC is responsible for most aspects of the state's federal grant and payment … CMIA implementation on an as-needed basis, and provides for payment or receipt of CMIA interest liabilities by the state. Cognizant (“lead”) state agencies responsible for administration of covered programs have designated CMIA …

Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)

… financial condition and mobile device environment for the period July 1, 2010 through August 22, 2013. … Board of Education. The District’s budgeted appropriations for the 2013-14 fiscal year are $73.2 million. Key Findings … information on past financial trends and projections for revenues and expenditures. The financial plan also …

Medicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023

… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. During the 6-month period ending September … Medicaid payments, as follows: $9.3 million was paid for managed care premiums on behalf of Medicaid recipients …

Opinion 98-13

… registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town building containing historical material) … material, and may, by local law, impose fees and charges for those who visit the town building. A town also may grant money for the support of a museum registered by the regents or may …

Opinion 96-19

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

Performance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)