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Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) … and are accurately calculated based on the correct sales tax amounts. Establish adequate procedures to review …

Indian River Central School District – Financial Condition (2016M-287)

… Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, … approximately $87.3 million. Key Findings The Board and District officials did not develop reasonable budgets or …

Town of Poestenkill – Credit Card Purchases (2024M-34)

… ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.  Key … all credit card purchases were adequately supported, for legitimate purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate personal purchases including, but not …

Red Hook Central School District – Inventories (2023M-133)

… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …

Pembroke Central School District - Investment Program (2023M-130)

… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds.  Prepare monthly cash flow forecasts to estimate funds available for investment.  Monitor investments.  Formally solicit …

Farmingdale Union Free School District – Payroll (2024M-22)

… District (District) officials properly monitored, approved and controlled overtime.  Key Findings  District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a result, there is a significant …

Village of Akron – Selected Financial Activities (2016M-133)

… distorts the actual cash needs of the individual operating funds and hinders the development of long-term solutions. Key …

Hammond Fire District – Board Oversight (2024M-151)

… adopted required policies and completed required training. Key Findings  The Board did not adequately monitor … 176-e which requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed the required training and three Board members completed the training …

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …

Town of Evans – Employee Benefits (2024M-53)

… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …

Village of Catskill – Accounting Records and Reports (2024M-66)

… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …

Local Road Conditions in New York State

… federally fundable local roads, it prevents citizens from drawing conclusions about the effectiveness of local spending …

Evergreen Charter School – Credit Card Purchases (2024M-143)

… of credit card purchases.  School officials disagreed with certain aspects of our findings but indicated they have …

Town of Lodi – Town Hall Capital Project (2024M-130)

… C includes our comment on an issue that was raised in the Town’s response letter. …

Local Sales Tax Sharing in New York State

… counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … instances, school districts within their borders. These sales tax allocations are made in accordance with statute or … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local …

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to … meeting minutes that specifies the claims approved for payment. …

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Department operations for the period April 1, 2013 through …

Notification of Employee’s Retirement – When Employees Retire

Real Property Tax Cap - School Districts Guidance

… property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy … Public Authorities Law § 1020-q [1]) should be included on the fifth line: PILOTs receivable FYE 6/30/2016. As we … year (PILOTs receivable FYE 6/30/2017), the amount entered on the form should be based on a good faith estimate of the …

Real Property Tax Cap - School Districts

… Tax Cap Filers [pdf] Guidance Official Guidance from the State Education Department February 18, 2016 Advisory: Nassau … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap Reporting for School Districts Webinar On …