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Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)

… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to …

New York State Comptroller DiNapoli Statement on Martin Luther King Day

… The Rev. Martin Luther King’s life mission was to bring equal opportunity for all people in employment, education and civic life. His dream was a country where every one of us would be judged by our … since Dr. King’s tragic death in Memphis, we’ve made great advances toward racial equality in this country. Today …

Special Accidental Death Benefit – Career Plan

… that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …

Special Accidental Death Benefit – Special 20- and 25-Year Plans

… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … is a pension equal to your salary, reduced by: The amount of the accidental death benefit payable prior to any … full wage you would have earned in the highest grade-step of your position; or The wage that would have been payable to …

Special Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …

Special Accidental Death Benefit – Police and Fire Plan

Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)

… Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts …

Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)

… to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. … The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements …

Harborfields Central School District – Claims Processing (2016M-38)

… The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, … invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only …

Bethlehem Central School District – Credit Cards (2017M-41)

… School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, which is …

Sagaponack Common School District - Fund Balance Management (2018M-53)

… year’s appropriations, exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated appropriations by an average of about $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the …

Accounts Payable Advisory No. 51

… Operations (GFO), Chapter XII, Section 4.B.1 – Supporting Information Guidance : Title 2, Chapter I, Part 6.5 of the … Regulations (NYCRR) requires agencies to certify to the Comptroller that claims for payment are just, true and … to certifying and submitting a claim for payment to the Comptroller. To determine if a claim for payment is …

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the … The Statewide Financial System (SFS) provides most of the central State Government financial data needed for … chapter. Any changes or suggestions regarding the content of this chapter should be forwarded in writing for …

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal …

Freeport Union Free School District – IT Asset Management (S9-22-10)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … costs of approximately $12,500 were not inventoried. In addition, annual inventories were not conducted, IT …

Walton Central School District – IT Asset Management (S9-22-24)

… percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically … and nine with combined estimated costs of $2,052 based on recent purchase prices). Twenty-four IT assets (20 with a … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … audit …

Newfield Central School District – IT Asset Management (S9-22-17)

… in IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … IT assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. … and one Chromebook (estimated cost of $288 based on similar purchases) could not be located but was …

Chestertown Volunteer Fire Company – Financial Operations (2017M-1)

… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and evaluate the …

Cohoes Public Library – Governance and Operations (2015M-259)

… whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 through … December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which …

Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)

… Purpose of Audit The purpose of our audit was to review the procedures used by the … Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …