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DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter

… local governments and provides individual summaries of how sales tax is shared among localities in each county. Report Third …

Springs Union Free School District - Payroll (2018M-222)

… accrued leave to which they were entitled. Key Findings Two teacher assistants were not paid in accordance with their …

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the … is an independent public benefit corporation created to promote, develop, encourage and assist in acquiring, … authorized by statute. The Agency has no formal process to compare current and projected jobs at the time of …

McLean Fire Department - Financial Operations (2018M-40)

… need to be improved to ensure that amounts collected are properly recorded and deposited. The membership did not …

Walton Fire Department – Financial Operations (2017M-242)

… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. … Walton …

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted fund balances …

Norwich City School District - Fund Balance Management (2018M-198)

… whether District officials adequately managed fund balance in the general fund. Key Findings District officials: … that were not structurally balanced by appropriating fund balance each year, including $1.5 million to finance the … District ended 2017-18 with a $1.2 million unassigned fund balance deficit. Ineffectively budgeted each year for various …

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records and … properly manage the Village’s finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …

Town of Manchester - Board Oversight and Information Technology (2018M-39)

… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …

Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)

… Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through … recreation facilities. The Agency, which was established in 1974, is located in the Town of Islip and is governed by a …

Allegany-Limestone Central School District - Financial Management (2018M-129)

… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …

Town of North Salem - Agricultural Exemptions (2018M-194)

… Two of these exemptions lacked proper documentation and the remaining one was granted even though the 10-year … when required, with proper supporting documentation and meet eligibility requirements before granting exemptions. … expired. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

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. …

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …

Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)

Determine whether the Board and District officials implemented costeffective measures to control expenditures

Bolton Central School District - Fund Balance Management (2018M-249)

… fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and …

Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)

… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … to meet eligibility requirements. Report the transfer of property with agricultural exemptions to the County and … whether the Assessor properly administered select real property tax exemptions …

State Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P DiNapoli today announced the following municipal audits have been issued

Matter of Merton Simpson v. Department of Civil Service

… Simpson et al. v. Department of Civil Service et al. List of individuals owed a monetary award Settled in 2011, … claimed their awards are listed here . If you’re on the list, contact Attorney General’s Litigation Bureau at (518) …