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Accounting and Budgeting for Shared Sales Tax Revenues

highlights accounting and budgeting changes for counties who share their own sales tax revenues with other local governments within their boundaries

Navigating Retirement and Savings Plans in PayServ 9.2

Navigating Retirement and Savings Plans in PayServ 9.2

Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer

Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer

Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014

Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014

Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)

… property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. Key Recommendation The …

Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)

… component and participating districts and is governed by a 10-member Board of Education elected by the boards of the … Key Findings The purchasing policy and regulations do not indicate when or at what monetary threshold it is … contracts only after soliciting competition. Enter into a written agreement with each professional service provider …

Le Roy Central School District – Reserve Funds (2022M-110)

… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than …

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… of the fiscal year. File the District’s required AUDs with our office within 60 days of the close of the fiscal year. District officials generally agreed with our recommendations and have initiated, or indicated …

Masonville Fire District – Financial Activities (2020M-165)

Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight over the District’s financial operations.

UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up) (2017-F-23)

To determine the implementation status of the three recommendations made in our audit report, UnitedHealthcare: Improper Payments for Medical Services...

Chittenango Central School District – Audit Follow-Up (2023M-155-F)

The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.

Port Ewen Fire District – Financial Management (2024M-157)

… totaled $968, but had officials solicited interest rate quotes and considered other investment options, they may … investment program – legality, safety, liquidity and yield – when investing available funds. District officials …

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

Determine whether the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts.

Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)

… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. …

Marion Central School District – Procurement (2022M-3)

… that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but subject … quote thresholds, and $377,979 paid to four professional service providers. The Board and officials also did not …

Seeking Competition in Procurement Webinar Presentation

Discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.

Selected Financial Management Practices (2013-S-56)

To determine if the Hudson River Park Trust has established adequate controls over the following financial management functions: revenue and collection; procure

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)

… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school … Background The Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (BOCES) is an association … DelawareChenangoMadisonOtsego Board of Cooperative Educational Services Procurement of School …

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … system and 40 IT assets were not properly recorded in the system.  Key Recommendations  Develop written …

XVI.4 Accounting Policies and Principles Applicable to Agencies – XVI. Financial Reporting