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Endwell Fire District – Controls Over Financial Operations (2013M-277)

… Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …

Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013

… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …

Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)

… evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. … members. The District’s general fund budget was $78,540 for the 2012 fiscal year. Key Findings The Board should … a result, the Board has not set appropriate expectations for District operations. For example, the Treasurer was …

County of Rockland – Budget Review (B6-15-21)

… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … However, the sale of the property may not be finalized by the end of the 2016 fiscal year. The 2016 proposed budget … underestimated the minimum required pension expenditure by $500,000. The County’s proposed 2015 budget exceeds the …

City of Yonkers – Budget Review (B6-16-11)

… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … realized, the City would potentially be over-budget by as much as $1.4 million based on the 2015-16 fiscal year … With the 2016-17 budget, the City will have exhausted 91.22 percent of its taxing authority and the City’s ability to …

City of Long Beach – Budget Review (B7-15-14)

… budget complies with the property tax levy limit set by statute. We also determined that City officials generally … that the potential water rate increase is authorized by the City Council prior to the adoption of the budget. … …

Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014

… Purpose The purpose of this performance audit is to determine whether the … its assessable expenses related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law. We performed our audit …

Pawling Central School District – Selected Financial Activities (2012M-185)

… year were $35.8 million, which were funded primarily with State aid and real property taxes. Key Findings The Board did …

Eligibility, the Benefit and Filing – New Career Plan

Opinion 91-28

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

XV.4 Overview – XV. End of Year

… that are scheduled to lapse at the end of March, entered online and not approved by OSC will no longer be deleted. … part of fiscal year end processing. All expense reports (online and bulkload) not approved by OSC will be denied as … below: Ensure vouchers and expense reports for both online and bulkload are submitted and approved by the agency …

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

… Bay is located in the Town of Huntington, in Suffolk County and had a population of 1,425 residents. The Mayor and …

City of Troy – Budget Review (B5-13-20)

… the City’s 2014 capital plans are underfunded by over $1.4 million. The City’s proposed budget is in …

Medicaid Program – Improper Medicaid Payments for Terminated Drugs

… the Program The State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The … the Medicaid payments made for terminated drugs identified by the audit and determine an appropriate course of action, …

Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports (CFR) were properly calculated, adequately documented, and allowable under the … the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, for-profit special education provider …

Government-Wide Financial Data – 2021 Financial Condition Report

… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative … General revenues include internally dedicated resources, taxes and other items not included as program revenues.     …

City of Amsterdam – Budget Review (B24-5-5)

… Chapter 531 requires the City to submit to the State Comptroller, starting with the fiscal year during which …

Opinion 89-46

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

Introduction to IT Governance – Information Technology Governance

… access, cybersecurity and personnel training. They rely on IT systems for storing and processing important financial … the Internet, communicating through email and reporting to State and federal agencies. These systems and the data they … and schools. Although no single practice or policy on its own can adequately safeguard your IT investments, a …

Government-Wide Financial Data – 2022 Financial Condition Report

… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative … General revenues include internally dedicated resources, taxes and other items not included as program revenues.   For …