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XII.10 Overview – XII. Expenditures

DiNapoli: 90 School Districts in Fiscal Stress

… The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal … (Niagara); West Seneca Central School District (Erie); Hempstead Union Free School District (Nassau); and the … with the State Education Department, as of Dec. 31, 2014. Today’s announcement does not include scores for the …

Federal Spending by Major Funding Streams and Functions – Federal Funding and New York

… transportation, public assistance, education, employment and training, and emergency response and recovery. The greatest share of federal receipts – an … care transportation public assistance education employment and training and emergency response and recovery …

IX.12 Overview – IX. Federal Grants

New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg

… She was a trailblazer for women and shattered many glass ceilings on her way to our country's top court. Her …

State Comptroller DiNapoli Releases Municipal & School Audits

… Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that … longer needed out of the 87 active non-employee individual badge accounts. They also created 25 duplicate accounts in …

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

… month of its adoption, you have three months from the date it is offered to retire and receive the additional benefit. …

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 instances, school districts within their borders. … Most counties in New York State share some portion of their local sales tax revenue with cities towns villages …

Local Road Conditions in New York State

… costs.  The New York State Department of Transportation (DOT) has recently begun to collect data on the conditions of …

Investment Advisory Committee

… CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Johnson Chairman & Chief Economist Hugh Johnson Economics, LLC James Mitchell Managing Partner JMJ Advisors, LLC Diane C. Nordin, CFA Retired Partner Wellington …

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …

Bethpage Public Library – Procurement (2019M-219)

… - pdf ] Audit Objective Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured … Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods …

Town of Wolcott – Financial Management (2020M-131)

… for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating … Did not adopt a multiyear financial and capital plan or detailed reserve plan. The Board’s ability to effectively …

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

… all data in the annual report is accurate and complete. IDA officials generally disagreed with our findings; however, … Appendix C includes our comment on issues raised in the IDA’s response letter. …

Town of Frankfort – Justice Court Operations (2022M-16)

… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. …

Trumansburg Central School District – Procurement (2022M-13)

… competition is sought periodically for all professional service and insurance coverage vendors. Officials generally …

Town of Webb Union Free School District – Financial Management (2022M-53)

… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding … 2017-18 through 2021-22 and levied more taxes than needed to fund operations. Key Recommendations Develop budgets with …

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… complete report - pdf] Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve funds and … Determine whether the Genesee Valley Board of Cooperative Educational Services …

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper … findings and recommendations and indicated they have begun to take corrective action. …