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Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)

… State Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is …

Gloversville Public Library – Claims Processing (2014M-81)

… 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and … public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. …

Town of Johnstown - Fuel Inventory (2019M-178)

… resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic fuel …

Introduction – Information Technology Contingency Planning

… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. …

Forestville Central School District - Information Technology (2019M-170)

… Personal Internet use was found on computers assigned to employees who routinely accessed PPSI. Network and application user accounts were not properly managed. In … comprehensive written procedures for managing network and application user accounts. District officials agreed with our …

Randolph Central School District - Financial Management (2019M-232)

… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District officials agreed with our …

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over …

Red Creek Central School District – Financial Management (2020M-75)

… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …

South Jefferson Central School District – Payroll (2024M-31)

… complete report – pdf]  Audit Objective Determine whether South Jefferson Central School District (District) officials … Determine whether South Jefferson Central School District District officials …

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer … improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine property … tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real …

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… Purpose of Audit The purpose of our audit was to examine the … Department, which is governed by an elected nine-member Board of Directors, provides fire protection services for the Village …

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… controls over the cash disbursements process were adequate and we did not note any questionable bank withdrawals or …

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

State Comptroller DiNapoli Releases Municipal Audits

… procurement policy. Orleans County – Sheriff's Department Inmate and Commissary Accounts (2017M-209) The sheriff's … department did not properly account for and manage the inmate and commissary accounts. Department officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements …

State Comptroller DiNapoli Releases Municipal Audits

… maintained or that it received written financial reports to manage operations or ensure bank reconciliations were … 2022. The board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors … were not always supported or authorized prior to payment. Auditors reviewed 171 disbursements totaling …

DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return

… been the state and local governments, which consistently pay their contributions. As of March 31, 2022, the Fund had … invested in cash, bonds, and mortgages (21.18%), private equity (13.64%), real estate and real assets (10.00%) and …

Cost-Saving Ideas: School District Auditing – Internal Auditor

… the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares … report directly to the board. Hiring an internal auditor You must hire an internal auditor unless your district has: … that you’re exempt from hiring an internal auditor. You can obtain more information on the certification requirements …

Opinion 95-9

… in the opinion. FIRE COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire … of commissioners) VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings of the fire … of firefighting service under a length of service award program for attending fire district governing board meetings. …

Local Government – 2022 Financial Condition Report

… $1.4 billion (47.5 percent) and fire districts, which are the class most dependent on real property taxes, received $803 million (91 percent). Counties are least reliant on property taxes, which represent 23 … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step …

Becoming Eligible for a Benefit – State Police Plan