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Town of Patterson - Recycling Center Cash Receipts (2019M-237)

… recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash receipts were … recorded and remitted timely and intact in the same form and amount as received …

Fallsburg Central School District - Fund Balance Management (2020M-12)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund … operations. Reduce surplus fund balance in a manner that benefits District taxpayers. District officials agreed with …

Albany Public Library – Leave Accruals (2015M-293)

… accruals for the period January 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the … an elected nine-member Board. Budgeted appropriations for 2014 totaled approximately $9.4 million. Key Finding The … other formal procedure for employees to request leave time and for supervisors to document, track and compare leave …

Lackawanna City School District - Tuition (2019M-59)

… was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an …

Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)

… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … employees. … RavenaCoeymansSelkirk Central School District Payroll 2015M326 …

Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)

… Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, …

Greenwich Central School District – Claims Auditing (2016M-37)

… is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in …

Becoming Eligible for a Benefit – Special 20- and 25-Year Plans

XVI.3.B Fund Accounting – XVI. Financial Reporting

… Policy References: GASB Codification Section 1300 –  Fund Accounting Process and Document Preparation: New York … Revenue Funds Federal Special Revenue Funds are used to account for federal grants received that are earmarked for …

State Comptroller DiNapoli Releases Audits

… at Public Pools, Beaches, and Spray Grounds (2016-S-55) All three agencies have appropriate controls in place and are …

Opinion 99-13

… This opinion represents the views of the Office of the State Comptroller at the time it was … seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town … Village of Suffern , 32 AD2d 921, 302 NYS2d 304; Orange & Rockland Utilities v Town of Clarkstown , 80 AD2d 846, 444 …

Becoming Eligible for a Benefit – State Police Plan

… you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Vesting is automatic; you don’t need to fill out any paperwork or file an application to become vested.   1 Updated 10/22 …

City of Yonkers – Financial Operations (2017M-119)

… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …

Comptroller DiNapoli Releases School Audits

… County) District officials did not seek competition for seven professional services or insurance contracts with … contract period, the services to be provided and the basis for compensation. Starpoint Central School District – … employee benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly …

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the …

Oswego County – Transfer Station Cash Receipts (2015M-334)

… September 9, 2015. Background Oswego County is located in central New York State and has a population of … to residents, businesses and commercial waste haulers. In 2014, the Department collected approximately $7.8 million in revenue. Key Findings Attendants did not count and record …

Gardiner Fire District – Length of Service Award Program (2013M-265)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over its … Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected five-member …

Seneca County – Water and Sewer Operations (2017M-4)

… was to assess the County’s water and sewer operations for the period January 1, 2015 through November 1, 2016. … Board of Supervisors. Water district appropriations for 2016 were $571,784 and the combined sewer districts’ … service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate …

Annual Financial Report Filing Deadlines

… Annual financial report due dates have been updated to … See fiscal year end dates and annual financial report filing deadlines for all counties, cities, towns and villages.   Class of Local Government Filing Deadline Extension to Filing Deadline* Counties: All 120 days …

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… in the cash receipts process and recover from the Director all funds received from the soccer concession stand that were …