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Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.

Town of Rosendale – Financial Operations (2015M-38)

… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … $4.1 million. Key Findings The Town’s financial accounting system was inadequate and accounting records were …

Opinion 90-56

… beyond the maximum of 30 days or 22 working days, as the case may be (Military Law, §242[5]). In this regard, we note …

Comptroller DiNapoli: 26 School Districts in Fiscal Stress

… districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … in “significant stress” are Eldred (Sullivan County); New Suffolk (Suffolk); Norwich (Chenango); Schenevus (Otsego) …

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… Objective Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that … trained or had necessary access to District records for the claims auditor to effectively perform the Board’s …

Empire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)

… extent of implementation of the three recommendations made in our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period July 1, 2012 Through … of 3 recommendations made in our audit report NYS Health Insurance Program Empire BlueCross BlueShield …

Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)

… extent of implementation of the three recommendations made in our audit report, New York State Health Insurance Program: … processes and pays Plan claims for hospital services in accordance with agreements Empire negotiates with member … Key Finding Empire officials made considerable progress in implementing the recommendations we made in our initial …

Scarsdale Union Free School District – Overtime (2022M-105)

… Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was properly … at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees …

State Agencies Bulletin No. 814

… agencies of the additional requirement of the employee’s death certificate when submitting Form AC 1476-P (Report of … of Payee.” Affected Employees Beneficiaries of deceased New York State employees Effective Date(s) Immediately Background …

Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)

… documentation. Assessors misclassified or failed to grant supported exemptions. Key Recommendations Properly … equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. … before granting exemptions. Annually verify income to support Senior Citizen exemptions. … Determine whether …

Lyons Central School District – Payroll 2022M-71

… not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to … accrued in accordance with contracts and CBAs. Segregate payroll duties or implement adequate compensating controls, …

Governmental Accounting Standards Board – Governmental Accounting Standards Board

Opinion 95-5

… System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … extent that the proceeds of those bonds were used to pay for the acquisition of telecommunication equipment and costs necessarily incidental thereto. You ask …

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

… pdf] Audit Objective Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in …

DiNapoli Releases Analysis of Executive Budget

… in the coming fiscal year is projected at $168.2 billion, with more than one in every three dollars supported by …

Compliance With School Safety Planning Requirements

… and staff, and designing prevention and intervention strategies and programs specific to the needs of the school. …

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

Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.

Title I Grants to Local Educational Agencies – Federal Funding and New York

… gaps between students (Assistance Listing Number 84.010). Funds pass through the State Education Department and are … each state.  Within a school district (like DOE), Title I funds are targeted to those schools with the highest … of enrollment are eligible to apply to use Title I funds to operate school-wide programs. The funds are …

Kings Park Central School District - Procurement of Professional Services (2020M-22)

… District officials did not periodically seek competition for services from five professional service providers who … the procurement policy to establish a reasonable interval for how frequently proposals should be solicited when …

Jefferson Central School District – Fund Balances (2015M-236)

… because District officials were historically transferring funds to them without using them; District officials do not … reserves. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use the reserve funds for their designated purposes. … Jefferson Central …