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Walton Central School District - Fund Balance (2019M-209)

… limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was added back to the … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by funding reserves and one-time … million as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to … officials agreed with our findings and indicated they plan to initiate corrective action. …

State Comptroller DiNapoli Releases Audits

… and plans to contribute toward EO 88 and complied with the guidelines. However, auditors found OGS had relied on one … Controls (2018-N-6) The department monitored traffic flow at intersections, but did not address the concerns of …

Milford Central School District – Fund Balance Management (2022M-94)

Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.

Averill Park Central School District - Payroll (2018M-255)

… to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. … and document his review date. Continue to use payroll change reports. District officials generally agreed with our …

Whitehall Central School District - Medicaid Reimbursements (2019M-42)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …

State Comptroller DiNapoli Releases Municipal & School Audits

… report or implement needed remediation to reduce lead exposure in potable water outlets as required by state law …

Montauk Union Free School District – Information Technology (2022M-137)

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Stamford Central School District – Fund Balance Management (2022M-199)

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Huntington Union Free School District – Online Banking (2022M-178)

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Gorham-Middlesex Central School District – Online Banking Access (2022M-179)

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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 …

Oswego City School District - Separation Payments - (2021M-194)

Determine whether Oswego City School District (District) officials calculated separation payments to certain District employees in accordance with Board-approved employment contracts or collective bargaining agreements (CBAs).

Williamson Central School District – Non-Payroll Disbursements (2021M-58)

Determine whether Williamson Central School District (District) officials ensured that non-payroll disbursements were appropriately procured, properly audited and approved, adequately supported and for valid District purposes.

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Fillmore Central School … on diesel fuel purchases if town officials had used the New York State Office of General Services contract to … New York State Comptroller Thomas P DiNapoli today announced …

DiNapoli Finds Slow Property Tax Growth for Local Governments

… Municipalities and school districts face growing challenges to keep pace with … cut refuse collection by $79.3 million. The number of school districts originally planning to ask taxpayers to … districts who finally did exceed their tax levy limits in school year 2014-15 was actually substantially lower than in …

Sagaponack Common School District - Fund Balance Management (2018M-53)

… the Sagaponack Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 … taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual budgets with …

DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies

… office will conduct a training session in cooperation with Ulster County Executive Michael P. Hein, on financial safeguards for fire districts in Ulster County.  “Fire district officials can benefit from … risk their lives protecting people and property throughout Ulster County.  With that said, in light of the announcement …

Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and … approximately $47.4 million. Key Findings The Board did not adopt budgets based on historical or known trends but overestimated expenditures from fiscal years 2012-13 …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process