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North Syracuse Central School District – Professional Services (2022M-34)

Determine whether North Syracuse Central School District (District) officials sought competition for the procurement of professional services and entered into written agreements with service providers.

Albion Central School District – Financial Management (2021M-200)

Determine whether the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly managed fund balance and reserves.

DiNapoli Releases Fiscal Stress Scores for Villages and Cities

… carefully managing debt and engaging in long-term planning, that help improve their financial outlook for years … unemployment. DiNapoli’s office also has a self-assessment tool that allows local officials to calculate fiscal stress … Officials can use this tool to assist in budget planning, which is especially helpful during periods of …

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

… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s … adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and … The claims auditor did not determine if claims: Were for valid District purchases Were billed correctly Complied …

Brewster Central School District – Financial Condition (2014M-224)

… Background The Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of … balance. Key Recommendations There are no recommendations in this report. … Brewster Central School District Financial …

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.

Opinion 90-56

… MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the term "public … competent service (see, e.g., Hoyt v Broome County , 285 NY 402; Teachers Association, Central High School District …

Governmental Accounting Standards Board – Governmental Accounting Standards Board

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements.

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

… the District’s overtime costs may have been reduced by at least $167,000. As a result, officials are paying more …

Salem Central School District - Purchasing (2019M-105)

… report - pdf] Audit Objective Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds. Key … lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The …

Opinion 89-5

… issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one …

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

… Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Report … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The New York State Department of Civil Service …

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

… items (implants, drugs and blood) that are not covered by the standard fee schedules. Agreements with many of … for special items are accurate and properly supported by appropriate documentation. Key Finding Empire officials …

Comptroller DiNapoli: 26 School Districts in Fiscal Stress

… districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Information for these districts will be …

Lyons Central School District – Payroll 2022M-71

… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …

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

… limit by approximately $600,000, or 5.4 percentage points. When the projected unused appropriated fund balance … the statutory limit by $1.3 million, or 11.9 percentage points. The Board and District officials did not develop and …

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the … services to 27 students who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a District-prepared cost-benefit …

Town of Waterloo – Financial Management (2022M-7)

… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …

DiNapoli Releases Analysis of Executive Budget

… picture but also weakens checks and balances over the use of public dollars, according to a report released today by … Washington, questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," … reflects actions that would move spending off-budget, change the timing of disbursements or otherwise affect …