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Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive Director … Key Recommendations There are no recommendations in this report. …

A Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans

A Message From Comptroller Thomas P. DiNapoli – State Police Plan

… As a member of the New York State and Local Retirement System (NYSLRS), … important benefits. This publication explains some of those benefits and services available to you, including: … public employment (death benefits). I am joined by a staff of dedicated professionals in my commitment to helping you …

Lake Placid Central School District – Claims Auditing (2016M-84)

Lake Placid Central School District Claims Auditing 2016M84

Cornwall Central School District – Financial Condition (2015M-148)

… period July 1, 2013 through June 30, 2015. Background The Cornwall Central School District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of … Cornwall Central School District Financial Condition 2015M148 …

Orchard Park Public Library – Audit of Claims (2016M-191)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s … Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a claims audit policy. …

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee … policies and the CBA are followed for allocating all types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of IT resources, including personal use and provide IT …

Village of Lindenhurst – Claims Processing (2016M-345)

… is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is … Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or formally …

Northville Central School District - Extra-Classroom Activity Collections (2018M-272)

… than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the disbursement process. … documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for …

Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)

… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …

Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October 31, 2015. … more than 70 educational and administrative services to its component districts, is governed by a 15-member Board …

Valley Stream Central High School District – Payroll (2016M-19)

… The purpose of our audit was to review the District’s payroll transactions for the period July 1, 2014 through … Valley Stream Central High School District Payroll 2016M19 …

Village of Southampton – Fire Department Length of Service Award Program (2017M-59)

… is located in the Town of Southampton in Suffolk County and has a population of approximately 3,100. The Village is … with the Point System. Key Recommendations Review and amend the Village’s Point System, as necessary, to ensure …

Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)

… 2014 through May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and water resources, the improvement of water quality, … Tompkins County Soil and Water Conservation District Agriculture …

Chester Union Free School District – Information Technology (2021M-107)

… monitor network user accounts. District officials should have: Disabled unneeded network user accounts when there was … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …

Jefferson Central School District – Procuring Services (2021M-42)

… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …

Medina Central School District - Reserve Funds (2019M-165)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … reserve funds to determine whether they are necessary and reasonably funded. Ensure reserve funds are properly … District officials generally agreed with the findings and recommendations and indicated they would take corrective …

North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)

… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …

Opinion 88-71

… CITIES -- Powers and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim) CLAIMS … Compromise or Settlement of (waiver of penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): … a city may waive the imposition of penalties arising from a property owner's nonpayment of water rents in the …