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Marathon Joint Fire District – Investment Program (2023M-76)

… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. … audit marathon fire district …

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background The Genesee Community … operations including the financial operations. The day-to-day financial operations are conducted by the school’s …

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …

II.4 Overview – II. New York State Financial Accounting

… Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles applied … in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 … New York State …

Town of Harpersfield – Claims Auditing (2024M-71)

… Key Findings  The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …

Overtime Compensation – Enhanced Reporting

… For compensation to be classified as “overtime,” it must be paid for additional hours worked … one's regular schedule and payment must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double …

Town of Plymouth – Employee Benefits (2023M-176)

… and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …

Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)

… Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal … file your report using the online system created by the New York State Education Department (NYSED), Office of the …

West Babylon Union Free School District – Claims Audit (2024M-62)

… 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education … Section 1724.  The claims auditor did not report directly to the Board, did not note exceptions on the warrant and did … The audit report includes five recommendations to help improve the District’s claims audit process.  …

State Comptroller DiNapoli Releases Audits

… oversight of CTE programs offered through the secondary school system to ensure they align with student goals and the …

Comparison of ERS Benefits

… or service credit. 3% of gross salary for all years of public service except: State Correction Officers whose … Unified Court System, who contribute 4% for all years of public service. See Tier 5 Member Contributions. 3% – 6% … on annual earnings. Members contribute for all years of public service (except State Correction Officers whose …

New York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds

New York state is in its strongest financial condition in years and todays upgrade by Fitch Ratings following a similar upgrade by Moodys Investors Service is the latest indication of that improvement

New York State Comptroller Thomas P. DiNapoli Statement on State Budget

… examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted …

XV.16.A Overview – XV. End of Year

… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 … The States …

Rockland County - Sale of Estate Real Property (2019M-233)

… report - pdf] Audit Objective Determine whether the Acting Public Administrator disposed of estate real property in … Key Recommendation Engage a professional appraisal service prior to listing estate real property for sale. County officials generally agreed with our recommendation and have …

Bellmore-Merrick Central High School District – Payroll (2023M-87)

… District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no …

Limitations – Regional State Park Police Plan

… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of overtime that can be included in your FAS is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …

Limitations – Police and Fire Plan

Limitations – En-Con Police Officers Plan

… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …

Limitations – Non-Contributory Plan with Guaranteed Benefits

… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …