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Town of Carlisle – Fund Balance (2017M-106)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period … that year. The Board increased real property taxes to finance operations and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …

Village of St. Johnsville – Records and Reports (2015M-1)

… Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the accounting … and 2013-14. Key Recommendations Compare reconciled bank balances with the cash balances in the accounting …

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances … software collection system should account for all receipt numbers. Users’ access to the software collection system …

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

… complete report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of … properly deposited, reported and remitted. Key Findings The Justices did not provide adequate oversight of Court … Determine whether the Town of Frankfort Town Justices provided adequate …

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

… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …

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

… whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who … whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver properly billed collected and …

Dryden Central School District – Information Technology (2020M-106)

… service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology … those affected by the security breach or the Board and Superintendent of the attack. In addition, sensitive IT …

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

… the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) … and are accurately calculated based on the correct sales tax amounts. Establish adequate procedures to review …

Indian River Central School District – Financial Condition (2016M-287)

… Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, … approximately $87.3 million. Key Findings The Board and District officials did not develop reasonable budgets or …

Town of Poestenkill – Credit Card Purchases (2024M-34)

… using Town resources.  Based on the findings, an investigation was commenced. The Assistant was arrested in … which included additional amounts uncovered during the investigation. Officials did not maintain supporting …

Village of Akron – Selected Financial Activities (2016M-133)

… The objective of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and … was approximately $6 million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven … development of long-term solutions. Key Recommendations Bill both water and sewer customers based on accurate meter …

Hammond Fire District – Board Oversight (2024M-151)

… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …

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

… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …

Local Road Conditions in New York State

… federally fundable local roads, it prevents citizens from drawing conclusions about the effectiveness of local spending …

Local Sales Tax Sharing in New York State

… 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. These sales tax allocations are made in accordance with statute or … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local …

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… 31, 2015. Background The Halfmoon Hillcrest Volunteer Fire Department is a not-for-profit organization located in … Halfmoon Hillcrest Volunteer Fire Department Financial Operations 2015M183 …

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Department operations for the period April 1, 2013 through …

Notification of Employee’s Retirement – When Employees Retire

Real Property Tax Cap - School Districts

… Tax Cap Filers [pdf] Guidance Official Guidance from the State Education Department February 18, 2016 Advisory: Nassau … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap Reporting for School Districts Webinar On …

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 …