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DiNapoli: NYC Financial Plan Improved From June

… savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG … annually in FY 2024, and reach nearly $5 billion in FY 2026, raising the potential budget gap in that year to over …

Opinion 90-63

… (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation (authority to … library workers, but may not sponsor a party for the senior citizens of the sponsor municipality or school …

Town of Hancock – Justice Court Operations (2021M-6)

… Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …

Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes

… York State Department of Taxation and Finance, especially Stephanie Lane, Tax Auditor II in the Office of Counsel, for …

Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)

… The Treasurer has not filed the District’s annual update document (AUD), as required, even though the accounting books …

Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)

Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes and approved prior to payment.

Susquehanna Valley Central School District – Information Technology (2020M-95)

… - pdf ] Audit Objective Determine whether Susquehanna Valley Central School District (District) officials … Determine whether Susquehanna Valley Central School District District officials established …

Wayne Central School District – Transportation Department Operations (2021M-160)

… the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings District … the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of … did not adopt comprehensive written policies for the transportation department’s operations. District officials …

Comptroller DiNapoli Releases Municipal Audits

… Exemptions (Westchester County) The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. In addition, the assessor …

Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)

… District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …

State Comptroller DiNapoli Releases Municipal Audits

… office completed audits of Bayport Fire District , Town of Cameron , Town of Enfield , Richland Fire District and the … documentation or were for an improper purpose. Town of Cameron – Justice Court and Town Supervisor’s Records and … office completed audits of Bayport Fire District Town of Cameron Town of Enfield Richland Fire District and the …

Barker Central School District – Payroll (2023M-19)

… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …

Opinion 93-15

… Library v City of Binghamton , 69 Misc 2d 1005, 331 NYS2d 515 and County of Erie v Board of Trustees , 62 Misc 2d 396, 308 NYS2d 515, collective bargaining negotiations). In view of the …

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

New Hartford Central School District – Payroll (2021M-149)

… the payroll clerk’s work by comparing payroll source documents to payrolls to mitigate the risks related to the …

DiNapoli Releases August Cash Report

… August projections, according to the monthly state  cash report  issued today by State Comptroller Thomas P. DiNapoli. … Plan projection. Other findings from the August cash report include: Personal income tax receipts through the … less than the latest projections. Read the August  cash report , or go to:  …

Opinion 88-54

… to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to effective date of a consolidation) TOWN … LAW, §§190, 206, 209: A town board may not establish an extension to a consolidated water district prior to the … town board may, however, initiate proceedings for such an extension prior to the effective date of the consolidation. …

Opinion 98-11

… This opinion represents the views of the Office of the State Comptroller at the time … AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … property tax payment postmarked on the day after the last day for the payment of taxes without penalty is timely, when …

Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)

… District (District) officials ensured students received services in accordance with their individualized education … Findings Officials did not always ensure students received services in accordance with their IEPs and did not ensure … challenges impacted their ability to provide required services. Of the 2,683 required sessions, therapists …

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… officials ensured network user accounts were needed and whether officials adopted an adequate Information … did not ensure network user accounts were needed, and did not adopt an adequate IT contingency plan. In … officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As a result, …