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Lowville Academy and Central School District - Claims Audit Process (2019M-154)

… approximately $68,000 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, evidence of receipt of …

Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)

audit; statewide; baldwin; school

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

audit, east irondequoit, school

Fallsburg Central School District - Fund Balance Management (2020M-12)

… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …

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 …

Oysterponds Union Free School District - Financial Management (2019M-217)

… The Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through … or four to seven times the statutory limit. Moreover, when unused appropriated fund balance is added back, … Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …

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 …

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers.

Gates-Chili Central School District - Financial Management (2019M-53)

… $5.3 million in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance …

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

Akron Central School District – Controls Over Compensatory Time (2014M-24)

… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … approximately $29.1 million. Key Findings The Board has not developed policies or procedures which clarify how comp … during normal work hours. There is no established deadline when a request to earn comp time form should be submitted, …

Kinderhook Central School District - Procurement (2018M-137)

… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General … obtained quotes prior to making three purchases totaling $18,174. District officials were unable to provide …

Rocky Point Union Free School District – Overtime (2021M-80)

Determine whether the Rocky Point Union Free School District (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs.

Copenhagen Central School District - Procurement (2019M-238)

Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding

Glens Falls City School District - Financial Management (2019M-12)

… limit at fiscal year-ends 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently … District not using any of the fund balance it appropriated to finance 2017-18 operations. The District has not … Recommendations Use surplus funds as a financing source to fund one-time expenditures and reserves, pay off debt or …

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs of $745,262, …

Trumansburg Central School District – Procurement (2022M-13)

Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers.