Search

State Comptroller DiNapoli Releases Municipal & School Audits

… assistant using town resources. The assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included additional amounts uncovered …

Cost-Saving Ideas: Justice Court Consolidation Process

… Joint Resolution Disapproved Current Justice Court Structure Continues -OR- Town Board Adopts Resolution: File … Resolution/Petition Disapproved Current Justice Court Structure Continues -OR- Petition of Registered Voters: File … Joint Resolution Disapproved Current Justice Court Structure Continues -OR- Petition of Registered Voters: File …

Oil Spill Fund

… Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay … spiller won’t; and seek reimbursement from spillers for oil spill cleanup costs. Oil Spill Hotline 1-800-457-7362  …

Irvington Union Free School District – Fixed Assets (2022M-89)

… to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, … officials were unable to verify that seven assets were in the District’s possession. These items included a desk, … 65 assets had missing, or inaccurate information recorded in the fixed asset records. Eight assets were disposed of …

Grand Island Central School District - School District Website (S9-19-31)

… was not transparent and comprehensive. Officials did not post: Comprehensive budget-to-actual results in an easily … audit results in a location easy to access. Prepare and post a multiyear financial plan to help residents see the …

Putnam Central School District – Fund Balance Management (2020M-27)

… whether District officials effectively managed the general fund balance. Key Findings District officials need to … whether District officials effectively managed the general fund balance …

Liverpool Central School District – Information Technology Assets (2020M-59)

… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … last comprehensive physical inventory count was conducted in 2003. District officials cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. Key …

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …

Hammondsport Central School District – Investment Program (2024M-63)

… comprehensive investment program.  Key Findings  The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds.  Prepare monthly cash flow forecasts to …

South Glens Falls Central School District - Fund Balance (2018M-90)

… Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance was not reported accurately because encumbrances, … Determine whether the District accurately reported fund balance and other related accounts and whether fund balance …

Tri-Valley Central School District - Financial Management (2020M-17)

… balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated surplus balance exceeded the statutory limit each of the last … Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with …

Retirement System Membership – Career Plan

… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file …

Retirement System Membership – New Career Plan

Retirement System Membership – Non-Contributory Plan with Guaranteed Benefits

… and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …

Retirement System Membership – Police and Fire Plan

… and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …

Retirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)

… become a member, you must complete and file a membership application with the Office of the State Comptroller. …

ABLE Residency

… Session 2021-2022: ABLE Residency – Signed into law on July 26, 2022 as Chapter 478 of the Laws of 2022  - A.7652/S.9335 (Gunther/Brouk) - … beneficiaries in the New York ABLE program. Memo Bill Text Status …

Retirement System Membership – Article 14 Benefits

… System member, you must complete and file a membership application with the Office of the State Comptroller. …

Increase ABLE Account Balance

… (ABLE) Program to match the federally authorized level. Memo Bill Text Status …