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Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the …

State Comptroller DiNapoli Releases Municipal Audits

… procurement policy. Orleans County – Sheriff's Department Inmate and Commissary Accounts (2017M-209) The sheriff's … department did not properly account for and manage the inmate and commissary accounts. Department officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements …

Human Resource Practices

… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … the loss of university property. Key Findings Insufficient HR monitoring and oversight and inadequate or poorly enforced …

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… tracked IT equipment in an appropriate manner, they did not always appropriately inventory and safeguard IT equipment … IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… for and appropriately used extra-classroom activity (ECA) funds. Key Findings  District officials did not properly account for all ECA funds and, because some funds were held for substantial … and processed. As such, we could not determine whether all ECA funds were properly used. For example:  One club advisor …

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… transactions (23 percent) totaling $33,280, provide timely monthly reports to officials for eight of the 13 months in … Make payments only after a proper audit and approval of bills and discontinue the use of debit cards.  Department …

VI.I Overview – VI. Budgets

… do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount for the Federal … Journal to create the Project Child Budget. The “generate parent” functionality will create the Project Parent Budget when the Project Child Budget is posted. …

Medicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims

… with third-party insurers prior to billing Medicaid for services. After processing a claim from a provider, the … Group codes include PR (patient responsibility) and CO (contractual obligation). CARC 45 occurs when the charge … Medicaid members with Medicare and/or other third-party insurance must accurately reflect payments, adjustments …

VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables

… All cash advance accounts must only be reimbursed for appropriate, … and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. For reimbursements other than a salary advance, agencies must submit an AP Voucher charging the …

Sidney Memorial Public Library – Cash Disbursements (2014M-252)

… July 1, 2012 through June 30, 2014. Background The Sidney Memorial Public Library is located in the Village of Sidney, … Sidney Memorial Public Library Cash Disbursements 2014M252 …

Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)

… Board should review and segregate incompatible duties or have mitigating oversight. The Board should ensure that interim financial reports are reviewed to detect errors in preparation. …

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …

Stamford Central School District – Fund Balance Management (2022M-199)

… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the … related expenditures, during the last three fiscal years. For example, the retirement contributions for employees …

Town of Olive – Claims Processing and Information Technology (2012M-223)

… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures … contract information be submitted for claims review. In addition, we reviewed 73 payments and found that 27 …

XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures

… with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and terrorist organizations identified in the …

CUNY Bulletin No. CU-323

… Purpose To inform CUNY payroll staff of new PayServ codes to use when submitting salary … This bulletin informs CUNY payroll staff of new PayServ codes to use when submitting salary …

Town of Bombay – Justice Court Operations (2015M-208)

Town of Bombay Justice Court Operations 2015M208

IRS Pension Limitation – New Career Plan

IRS Pension Limitation – Career Plan

… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …

IRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits