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

… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …

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

… Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out payments (opt-out payments) that were accurate, supported and approved. Key Findings  The Town’s leave records and … Town of Evans Town officials maintained leave records and paid separation and health insurance optout payments …

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

… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …

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)

… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

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

… report – pdf] Audit Objective  Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board … the competitive bidding process for the pantry portion of the Project. The Board and its contractors did not ensure …

Local Sales Tax Sharing in New York State

… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a … Most counties in New York State share some portion of their local sales tax …

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)

… period April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the … Fair Haven Volunteer Fire Department Inc Financial Activity …

Notification of Employee’s Retirement – When Employees Retire

… Online: Accrued Payments and Leave Credits In January 2026, NYSLRS will release a new Accrued Payments and Leave …

Real Property Tax Cap - School Districts Guidance

… assessments/tax rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of … Real Property Tax Cap School Districts Guidance …

Real Property Tax Cap - School Districts

… File property tax cap form online [Accessible only to filing entities] … [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax Base Growth Factors for School Districts Important Dates for Property Tax Cap Filers [pdf] Guidance Official Guidance from the …

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

… Timothy Collins CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Johnson Chairman & Chief Economist Hugh Johnson Advisors, LLC Catherine A. Lynch, CFA Independent Board Director …

McConnellsville Fire District – Financial Operations (2014M-19)

… when adopting the 2014 budget and computing the tax levy limit. The Board has not adopted a code of ethics, procurement policy or an investment policy. The Board did not conduct a … adopting the annual budget and calculating the tax levy limit. Adopt a code of ethics, procurement policy and an …

Willsboro Fire District – Financial Controls (2014M-156)

… reconcile bank balances to book balances. Annual reports have not been filed with OSC for the past 3 years. The Board …

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

Bloomingburg Joint Fire District Internal Controls Over Financial Operations 2013M42

Chemung County Probation Department – Collections and Disbursements (2016M-10)

… population of approximately 88,000 and is composed of one city, 11 towns and five villages. The County is governed by …

One-Year FAS – Career Plan

… be included in your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans