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Constitutional Debt Limit

… In New York State, there are limits to how much debt a local …

Schodack Valley Fire District – Cash Disbursements (2016M-98)

… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …

Oneida Housing Authority – Tenant Rents (2014M-306)

… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April … low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a seven-member …

Potsdam Central School District – Payroll (2016M-161)

… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through February … a result of this audit. … Potsdam Central School District Payroll 2016M161 …

Whitesboro Central School District – Claims Auditing (2016M-115)

… for the period July 1, 2014 through December 31, 2015. Background The Whitesboro Central School District is located …

Enterprise Charter School – Enrollment and Billing (2014M-378)

Enterprise Charter School Enrollment and Billing 2014M378

Lake Pleasant Central School District – Payroll (2016M-8)

… review the District’s calculation of its employees’ wages and salaries for the period July 1, 2014 through September … School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The …

Red Hook Central School District – Follow Up (2007M-66-F)

… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in implementing our recommendations in the …

Sullivan County Community College – Information Technology (2017M-123)

… College is part of the State University of New York system. The College is governed by an appointed 10-member …

Catskill Central School District – Financial Management (2017M-134)

… schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. The District’s … Key Findings Budget appropriations were overestimated by nearly $11 million over the past five years (2011-12 … budgeted appropriations, exceeding the statutory limit by $3.9 million (10 percentage points). Key Recommendations …

Pine City Fire District No. 1 – Board Oversight (2017M-166)

… actual expenditures or standard mileage. Establish reserve funds in accordance with law. … Pine City Fire District No 1 …

Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)

… million. Key Findings The student treasurers and faculty advisors of five ECA clubs did not maintain adequate … Key Recommendations Ensure student treasurers and advisors maintain adequate supporting documentation for collections. Ensure student treasurers and advisors properly account for all ECA collections and appoint …

Claryville Fire District – Budgeting Practices (2014M-59)

… needs or to identify intended use of the existing reserve funds. Key Recommendations Require documentation supporting …

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… policy. Key Recommendations Ensure that all disbursements are properly supported with appropriate documentation and …

Edinburg Common School District – Tax Collection (2016M-233)

… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for … Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The …

Alternative and Out-of-Service Death Benefits – State Police Plan

Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans

… that would have been established under the plan (Section 384-d, Section 384 or Section 384-e) had you retired on your date of death. …

York Fire Department – Controls Over Financial Activities (2014M-112)

… Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately …

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… the Board provided adequate oversight of the District’s financial operations for the period January 1, 2014 through … total $132,950. Key Findings The Board has not adopted an investment policy, which is required by State General … account to complete, an annual audit of the District’s financial records. Key Recommendations Adopt an investment …

New Woodstock Fire District – Controls Over Financial Activities (2014M-263)

… is a district corporation of the State, distinct and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The …