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Opinion 89-61

… A village may abolish the office of village justice by local law or resolution subject to permissive referendum. … of highways and town building inspector are raised by taxes levied on the entire area of the town or only on the … within the village. As a general rule, all moneys raised by real property taxes for town purposes must be raised by …

Opinion 89-11

Whether the Montgomery Fire Department Volunteer Exempt Firemens Benevolent Association may expend foreign fire insurance tax moneys to rent a room to be used for meetings of the Association and its trustees

Audit Committee Charter Guidance and Template

… to every committee. Except for those requirements mandated by Education Law §§2116-b and 2116-c, this sample charter should be tailored to meet each district’s needs by taking into consideration the size and complexity of each … fewer than eight teachers, to establish an audit committee by January 1, 2006 by resolution of the board. The role of …

Rockland County – Budget Review (B6-13-22)

… their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations …

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

… to contract with Franklin County, other municipalities, state agencies, public corporations or individuals within or …

Eligibility, the Benefit and Filing – Police and Fire Plan

Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)

… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. Background …

Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)

… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … and materials totaling $41,790 were rendered by and paid to a construction company with close ties to the District. …

Jericho Fire District – Professional Services (2012M-236)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the … of professional services for the period January 1, 2011 to July 31, 2012. Background The Jericho Fire District is a … paid a total of $343,289. The payments comprised $143,989 to an insurance agency, $79,134 for physical training …

City of Long Beach – Budget Review (B7-14-12)

… in the City’s general, water, sewer and risk retention funds as of June 30, 2012. Local Finance Law requires all … appropriation. The proposed budget for the water and sewer funds includes increased revenues to be raised from an …

Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)

… disaster. We also found ITS did not comply with certain State cybersecurity policies and did not establish adequate …

City of Yonkers – Budget Review (B6-15-16)

… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers …

Area #9 – Wireless Network – Information Technology Governance

… Wireless networks are exposed to many of the same types of threats and vulnerabilities as … on wireless networks can expose internal network resources to additional threats. Therefore, a wireless environment … requires certain additional security precautions to prevent unauthorized access and eavesdropping. Although …

Real Estate Portfolio

… Purpose To determine whether the Niagara Frontier Transportation … a value for those holdings, and determined the need to either hold or dispose of properties, and whether it has …

Selected Aspects of Discretionary Spending

… thresholds for each. In addition, the policies should state what type of supporting documentation and formal …

Collection of Medicaid Accounts Receivable (Follow-Up)

… of implementation of the four recommendations included in our initial audit report, Collection of Medicaid Accounts … for affiliated providers and that the Department acts in a timely manner to routinely refer appropriate accounts … Medicaid Inspector General officials have made progress in correcting the problems we identified in the initial …

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… Background A charter school is a public school financed by local, State, and Federal resources that is not under the … Center of the Hamptons Charter School (School) is governed by a seven member Board of Trustees. The School’s revenues … and monthly banking transaction reports, as required by the Agreement. Instead, the financial reports provided to …

Albany City School District – Separation Payments and Information Technology (2012M-251)

… and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 employees …

Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)

… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority … Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority … and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor to …

City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)

… July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … officials relied on interfund advances, budget notes and long-term financing to fund operations. City officials have …