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State Comptroller DiNapoli Releases Municipal & School Audits

… which may have resulted in greater investment earnings. For example, the district’s investment earnings totaled $968, … the company’s board did not develop financial procedures for collections and disbursements, periodically monitor the … board did not properly audit 78 claims totaling $47,836. For example, the board approved 21 claims totaling $23,789 …

DiNapoli: Too Many Subway Stations Need Repairs

… “Worn or damaged stairs and platform edges pose risks for riders, while broken tiles, lights and peeling paint … with a low opinion of the transit system.” DiNapoli’s office examined data from New York City Transit (NYCT), a … condition of elevators and escalators. According to the latest survey, more than one-quarter of all structural …

DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism

… New York’s Health Department (DOH) and Division of Homeland Security and Emergency Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by … New Yorks Health Department DOH and Division of Homeland Security and Emergency Services DHSES can do more …

DiNapoli: External Risks Threaten NYC Budget

… Slower economic growth and proposed federal and state actions present potential risks to the city's budget, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "While the … Slower economic growth and proposed federal and state actions present potential …

Debt – 2021 Financial Condition Report

… the issuance of up to $5 billion in borrowings for State cash flow relief, consisting of a $2 billion line of credit …

State Comptroller DiNapoli Releases Municipal Audits

… employee leave records. Leave balances for the former deputy highway superintendent from 2015 through 2019 were … properly recorded, while 89 hours was attributed to the deputy’s failure to use sick leave for lost time due to an … and investigation of discrepancies the former deputy was arrested in September 2020 and charged with grand larceny in …

Opinion 95-18

… cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village may, by local law, … to the provisions of article 15, however, the village's home rule powers must be considered. Every local government, … 372, 547 NYS2d 627; 1994 Opns St Comp, No. 94 -7, p 11). Where the State Legislature has clearly evinced a desire to …

Opinion 88-71

… to pay his water bill pending the resolution of the dispute. You inform us that the unpaid water rents have not … inquire whether the city, in the context of settling this dispute, may waive the imposition of the penalties. Section … is not the sacrifice of a right, but the settlement of the dispute and the abandonment of the claim. The prevention of …

Opinion 88-9

… that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for … may delegate to a separate board of commissioners of a water district governed by article 13 of the Town Law the … You ask whether a separate board of commissioners of a water district governed by article 13 of the Town Law …

What is the Real Property Tax Cap?

… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or … by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a …

Quogue Union Free School District – Financial Condition Management (2017M-196)

… officials effectively managed general fund balance for the period July 1, 2012 through June 30, 2017. Background … has approximately 110 students. Budgeted appropriations for the 2017-18 fiscal year total $8.1 million. Key Findings …

Cleveland Hill Union Free School District – Financial Management (2017M-235)

… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. … City Council. General fund budgeted appropriations for 2017 totaled approximately $46.7 million. Key Findings …

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… and reported. District officials solicited competition for professional services. Key Findings Accounting records … in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly …

City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)

… Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project … City of Albany Industrial Development Agency Project Approval and Monitoring 2018M65 …

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. … records annually. Maintain accurate, complete and up-to-date accounting records that document all cash receipt and …

More About This Retirement Plan – New Career Plan

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the … and bank statements or compare canceled check images to approved abstracts to verify that prior approved … and bank statements and compare canceled check images to approved abstracts. Conduct a thorough annual audit …