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Weedsport Central School District – Payroll (2021M-179)

… Superintendent calculated the Treasurer’s and his 2021-22 salaries, which resulted in their salaries being overstated by $550 and $590. District …

Town of Murray – Capital Projects (2014M-086)

… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. … a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. … our audit was to review the Supervisors financial records and reports for the period January 1 2008 through February 25 …

Town of Wawarsing - Recreation Department Records (2019M-20)

… not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the Board …

State Comptroller DiNapoli Releases Audits

… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …

Unadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)

… - pdf ] Audit Objective Determine whether the Unadilla Valley Central School District (District) used District … Determine whether the Unadilla Valley Central School District District used District …

Waverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)

… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to …

Wellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)

… .  Such training should address recognition of the warning signs, whom to turn to for assistance, and how to …

Dover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)

… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to …

State Comptroller DiNapoli Releases Municipal Audits

… its credit card usage policy requiring documentation for four credit card purchases totaling almost $1,000. Delhi … and public authority data. Visit the  Reading Room  for contract FOIL requests, bid protest decisions and …

Holland Central School District – Claims Audit (2021M-210)

… the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … be made and not be detected and corrected. We reviewed 75 of 1,661 claims totaling $1,804,573 and found that claims … documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with …

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …

Introduction – Travel and Conference Expense Management

… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … City officials have not established sufficient procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. The city collected $110,000 in revenues …

Village of Argyle – Water Billing and Collections (2023M-148)

… customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 … Periodically review outstanding unpaid water accounts for enforcement action. Village officials generally agreed …

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

… [read complete report – pdf] Audit Objective Did the Southwestern Central School District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – … The claims auditors did not properly audit all claims prior to payment Of the 1467 claims totaling …

State Contract and Payment Actions in July

… to support the COVID-19 pandemic response, including desktop computers, medical and lab technicians, and office …

Governmental Accounting Standards Board – Governmental Accounting Standards Board

Baldwin Union Free School District – Non-instructional Overtime (2017M-128)

… of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016. … Salary appropriations were approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general … The audit was to examine the Districts overtime for noninstructional employees for the period July 1 2015 …

Opinion 88-15

… no longer represent those views if, among other things, there have been subsequent court cases or statutory … issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school … of an incorporated insurance agency. You ask whether there would be a conflict of interest if the village or …

DiNapoli: State Agency Mishandled Housing Discrimination Complaints

…   DHR’s complicated and poorly managed intake system for housing discrimination complaints resulted in lost, … or mislabeled claims. Officials could not account for 82 of 120 complaints (68%), which means some were never … it took over three years to complete the investigation for determining probable cause. On average, cases took DHR …