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

… supported, for legitimate purposes and approved before payment.  Key Findings  The Board did not ensure all credit … supported, for legitimate purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate … credit card payments totaling $13,563 (28 percent) before payment, as required. Key Recommendations  Establish a …

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)

… not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two … with written investment program procedures.  Consider all four objectives of a comprehensive investment program - …

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

… with adequate planning. We determined that the Board of Education (Board) and District officials:  Did not … overtime.  District officials agreed with certain aspects of our report and indicated they planned to initiate …

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

… Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. Background The Village of … $6 million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were … solutions. Key Recommendations Bill both water and sewer customers based on accurate meter readings and …

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

… whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … Reports (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, … reported. Furthermore, although the Board adopted a code of ethics, it did not adopt the required procurement or …

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)

… [read complete report – pdf]  Audit Objective  Determine whether Town of … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of … payments and opt-out payments. Recommendations  The audit report includes nine recommendations that, if implemented, …

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)

… The Board did not adequately manage the Project. As a result:  The Board did not develop or formally establish a … provide an itemized Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive …

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)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies …

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 …

Real Property Tax Cap - Local Governments

… entities] Enrollment Instructions [pdf] Instructions [pdf] Levy Limit Formula [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax Base Growth Factors for Local … [pdf] Accounting Bulletin - Reserve for Excess Tax Levy [pdf] Legislation – Chapter 97 (Part A) [pdf] Summary …

Investment Advisory Committee

… Committee advises the Comptroller on general investment issues. The Investment Advisory Committee reviews the … Comptroller advises the Comptroller on general investment issues …