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Opinion 90-50

… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the …

Opinion 88-22

… DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS AND RECREATION -- Facilities (exclusion of nonresidents); … cost of construction of park facilities undertaken solely for the purpose of increasing the possibility of obtaining …

Opinion 93-28

… by the town board to the repair and improvement account of the highway fund from either the general fund or …

Accounts Payable Advisory No. 43

… Subject : GFO Updates – Supplier, Prompt Payment Interest and more Update : The below … Interest Updated due to reordering of X.5.I … GFO Updates Supplier Prompt Payment Interest and more …

State Agencies Bulletin No. 702

… with information and procedures regarding the calculation of affected employees’ salaries. Affected Employees Employees who move between bargaining units with different raise percentages in the fiscal year in which the … Overpayments resulting from salary corrections of this type are not recoverable. Agency Actions Non-Executive …

Opinion 91-44

… or the individual. The State health insurance plan is operated pursuant to Article XI of the Civil Service Law … member of a board of fire commissioners of a fire district is an unpaid local elective official (see Town Law, … both salaries and fringe benefits ( id .). Since there is nothing in section 174(3) or its legislative history to …

Opinion 96-21

… Increase or Improvement of Facilities (reconstruction or replacement of damaged, destroyed or worn-out facilities or … a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … absence of a statutory definition, the natural and obvious meaning of the phrase would apply (McKinney's Statutes, §74). …

State Comptroller DiNapoli Releases Municipal & School Audits

… and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the … balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s budget (during the same period), which … funded by $304,641 and a debt reserve, with a balance of approximately $1 million, was not used to pay debt-service …

Lake George Fire Company - Cash Receipts (2015M-216)

… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire …

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. …

Comptroller DiNapoli Releases School District Audits

… County) The board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an … training for employees. Roxbury Central School District – Health Insurance Buyouts (Delaware County) Health insurance buyouts …

Columbia County – Payroll (2014M-121)

… time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013. … a 23-member Board of Supervisors. Budgeted appropriations for the 2014 fiscal year total approximately $149 million. … payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have comprehensive …

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …

Vested Retirement Benefit – State Police Plan

East Bloomfield Fire District – Financial Operations (2017M-154)

… purchasing agent does not provide the Board with required quotes and does not retain the documentation. The Board has …

City of Newburgh – Budget Review (B17-6-18)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to …

Village of Wurtsboro – Financial Operations (2017M-71)

… Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background … three-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key …

Town of Deerpark – Budget Review (B17-6-17)

… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

Village of Port Chester – Payroll (2017M-115)

… 2015 through January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population … paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies or …

Travel Advisory No. 5

… the GFO ,  Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance .  If the agency does …