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Yaphank Fire District – Claims Processing (2013M-51)

… of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. … general fund expenditures were $1,477,872 and $1,593,997 for the years ended December 31, 2011 and December 31, 2012, … meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution which allows the …

Receiving Your Benefit and Filing Your Option Election – Career Plan

… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to … to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you …

Schoharie County Court and Trust Funds (2022-C&T-3)

… controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, … appropriate records and properly reported court and trust funds as prescribed by statute. Records maintained by … controls to safeguard and account for court and trust funds for the period January 1 2019 through April 20 …

Tioga County – Court and Trust Funds (2023-C&T-1)

… controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, … appropriate records and properly reported court and trust funds as prescribed by statute. Records maintained by … controls to safeguard and account for court and trust funds for the period January 1 2020 through May 31 2023 …

Oneida County – Court and Trust Funds (2023-C&T-3)

… controls to safeguard and account for court and trust funds for the period January 1, 2021 through October … appropriate records and properly reported court and trust funds.   The records maintained by the County Clerk and … controls to safeguard and account for court and trust funds for the period January 1 2021 through October 12 …

Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… of Audit The purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. …

DiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure

… the Fund withdrew the shareholder proposal it had filed for consideration at the company's annual stockholders' meeting. "I commend Mattel for agreeing to voluntarily disclose its political spending," … shareholders," said Bruce Freed, president of the Center for Political Accountability which has worked with the Fund …

XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures

For major construction projects the $100000 capitalization limit should apply to the total capital expenditures rather than the individual assets

Opinion 99-11

… LAW, §§1709, 1804; STATE CONSTITUTION, ARTICLE VIII, §1: A school district, as part of a personnel management program, may … district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the …

Receiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)

… must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount …

Online and Computer-Aided Training – Travel and Conference Expense Management

… Local governments and school districts may find that it is necessary or … the organization has adopted. It would not be proper for the local government or school district to gift a computer to an official or employee for …

Vehicle and Heavy Equipment Purchase Program (Follow-Up)

… In a random sample of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for $192,279. In addition, the Port Authority included funds …

State Contract and Payment Actions in November

… million with Diamond Schmitt Architecture Corporation PC for design services related to the rehabilitation of the …

Franklinville Joint Fire District – Claims Processing (2017M-141)

… was to examine the District’s claims processing procedures for the period January 1, 2016 through May 25, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total $349,000. Key Findings The Board has not … equipment and supplies. Board resolutions approving claims for payment did not indicate the number or dollar amounts of …

City of Troy – Budget Review (B21-5-10)

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 2021 fiscal year are reasonable

XIX.6 State Accounting and Reporting – XIX. Project Costing (PCIP)

Greenville Fire District – Capital Reserve (2014M-64)

… to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September 30, 2013. … distinct and separate from the Town. Budgeted expenditures for 2013 were $569,444. Key Findings The District accumulated … with amounts exceeding the amounts budgeted annually for the reserve. The Board had intended to use the reserve to …

Town of Tompkins Fire District – Board Oversight (2023M-33)

… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 .  As of May 10, 2023, the …

West Hill Fire District No. 3 – Financial Condition (2014M-160)

… audit was to examine the District’s financial condition for the period January 1, 2012 through March 6, 2014. … Further, District officials have not established any plans for using the money accounted for as a reserve fund. Key Recommendations Use the unassigned …

XIV.14.L Asset Retirement Obligations – XIV. Special Procedures

… Policy References: Governmental Accounting Standards Board Statement No. 83 (GASBS 83) – …