Search

Town of Alden – Town Supervisor (2024M-105)

… Town of Alden (Town) Town Supervisor (Supervisor) prepared and maintained complete and accurate accounting records and provided sufficient financial reports … to help ensure funds are safeguarded and accounted for. Because the Board did not receive adequate financial …

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in accordance with generally accepted accounting principles (GAAP) as prescribed by the …

Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)

Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported.

Town of Stephentown – Records and Reports (2012M-209)

… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, … The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board …

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… Had these services been claimed, the District could have realized potential reimbursements, totaling $268,308. … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. … …

Opinion 89-29

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale … 1-102(1) of the Village Law provides that a village shall have power: 1. To take, purchase, hold, lease, sell and …

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

XII.10.D Monitoring Moving Services – XII. Expenditures

… Section Overview and Policies: This section provides guidance on the … agencies must follow when procuring and paying for moving services from the Office of General Services’ … if the actual move takes less time, work hours, or equipment than originally quoted. However, if the actual move …

Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)

… (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE …

Canandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)

… (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE …

Burnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)

… Determine whether the Burnt Hills-Ballston Lake Central School District (District) used District resources to provide the … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. Thirty of …

Alexander Central School District – Financial Management (2020M-64)

… for a capital project, they did not do so in accordance with applicable statutes. Appropriations were overestimated … be used to fund operations. Use reserves in accordance with legal requirements. District officials generally agreed with our findings and recommendations and indicated they have …

Non-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)

To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...

Vehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2)

We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain

West Babylon Union Free School District – School Lunch Operations (2016M-243)

… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …

Opinion 2008-1

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … §§ 800(2), 802(1)(f), 803: A school board member would not have a prohibited conflict of interest under article 18 of …

Town of Conesville – Long-Term Planning (2016M-314)

… is for the highway fund. Key Findings Town officials have not adopted formal long-term financial or capital plans …

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Dryden Central School District – Cash Management (Tompkins County) District … other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara …

Trumansburg Central School District – School Lunch Operations (2015M-171)

… Purpose of Audit The purpose of our audit was to determine whether District officials are … Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert …

Southwestern Central School District – Claims Audit (2025M-34)

… report – pdf] Audit Objective Did the Southwestern Central School District (District) Board of Education’s (Board) appointed … The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims …