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Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… cash receipts and nonpayroll disbursements were adequate for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million. …

Town of Eden - Real Property Tax Exemptions (2018M-231)

… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …

Village of Northville – Joint Youth Activity Program (2016M-339)

… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s … has been established by the Village of Northville to operate youth development activities for children residing … Bank statements and reconciliations were not provided to the Commissioners to enable a proper review of financial …

IT Security: Key 12 Areas of Concern – Information Technology Governance

… #7 – Access Controls Area #8 – Online Banking Area #9 – Wireless Network Area #10 – Firewalls and Intrusion Detection … Area #11 – Physical Controls Area #12 – Information Technology Contingency Planning …

XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures

Examples from GASB Statement 34 - Statement of Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … year 9,236,000 4,426,286 13,662,286 1,426,639       Due in more than one year      83,302,378       74,482,273      … 180,417,276     30,375,033 NET ASSETS         Invested in capital assets, net of related debt 103,711,386 73,088,574 …

SUNY Bulletin No. SU-129

… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and … To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes …

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town … audit town lisle highway department longterm planning …

Town of Tompkins Fire District – Board Oversight (2023M-33)

… over the work of the Treasurer, which include receiving and disbursing cash, signing District checks and maintaining the accounting records. Annually audit the … annual update document (AUD) for fiscal years 2021 and 2022 .  As of May 10, 2023, the 2021 AUD was 435 days …

DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000

… A former treasurer of an Ontario County fire company was arrested for allegedly stealing over $100,000 from the company over a four-year period, State Comptroller Thomas P. … defendant, Jill Havens, who served in the Citizens Hose Company in Shortsville, was charged with Grand Larceny. “Jill …

Opinion 93-4

… -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, 11.00(a)(33-a), 21.00, 33.00, 35.00: A … periods of probable usefulness specifically for the payment in a single fiscal year of judgments, compromised …

Opinion 89-46

… §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning board. You ask … a person who otherwise qualifies for office, but is not a citizen of the United States, may serve as a member of the … a civil office who shall not, among other things, "be a citizen of the United States". Further, Town Law, §23 …

Operational Advisory No. 2

… be approved by the end of the Fiscal Year, will be deleted in accordance with the schedule provided in the Fiscal Year End guidance. For more information, see … lapsed, will be deleted according to the schedule provided in the Lapsing guidance. For more information see the GFO , …

SUNY Bulletin No. SU-170

… M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of 2008 which implemented the agreement between the State of New York and various bargaining units provides for …

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that:  The WTP operators …

Health Sciences Charter School - Student Enrollment and Billing (2019M-99)

… student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School … student enrollment and billings to school districts of residence are accurate and supported …

Town of Kent – Procurement and Information Technology (2017M-85)

… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… of our audit was to review the Village’s procurement and cash receipts practices for the period June 1, 2012 … is located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. The Village is … the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement …

IDA Reform

… Legislative Program Legislative Session 2015-2016: Signed into law on December 18, 2015 as Chapter 563 of the …

CUNY Bulletin No. CU-675

… Purpose The purpose of this bulletin is to notify agencies of an automatic Union Dues increase. … represented by DC37, Local 1087 in Bargaining Unit TO are affected. Effective Date(s) Effective as of paychecks … biweekly deduction for Union Dues (Code 471) from $29.51 to $30.01. Agency Actions Agencies must notify affected …