Search

Governmental Accounting Standards Board – Governmental Accounting Standards Board

Bay Shore Union Free School District - Procurement (2018M-212)

… before items were ordered and if competition was sought for goods and services not subject to competitive bidding. … Key Findings District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as …

South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)

… of District controls over the collection of retiree health insurance contributions for the period July 1, 2014 through … South Kortright Central School District Retiree Health Insurance Contributions 2016M148 …

Opinion 93-20

… of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may require … issued by the town supervisor). Pursuant to Municipal Home Rule Law, §10, however, towns may adopt and amend local laws, … their property, affairs or government (Municipal Home Rule Law, §10[1][i]) and the transaction of their business …

Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)

… through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, … CattaraugusLittle Valley Central School District Financial Management 2016M61 …

State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud

… Manhattan District Attorney Alvin Bragg and New York State … Comptroller Thomas DiNapoli today announced the indictment of CINDY TAPPE, 57, for orchestrating an approximately $3.5 … said. “I thank my Division of Investigations and the Manhattan District Attorney’s Office for their work …

Bellmore Union Free School District – Payroll (2023M-129)

Determine whether Bellmore Union Free School District (District) officials approved, supported and monitored overtime.

Saranac Central School District – Investment Program (2023M-89)

Determine whether Saranac Central School District (District) officials developed and managed a comprehensive investment program.

Liberty Central School District – Financial Operations (2016M-25)

… reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key … cost-effectiveness of participation in the National School Lunch Program Community Eligibility Provision and make …

Rye City School District – Payroll (2024M-2)

… was properly budgeted, approved, monitored, recorded, and paid.  Key Findings  Although overtime was properly approved and monitored, District officials did not properly budget, … budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents …

Greater Johnstown School District - Payroll (2018M-267)

… authorized. There were no recommendations as a result of this audit. District officials agreed with our audit …

Cassadaga Valley Central School District – Financial Condition (2013M-249)

… August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua County. The District … Cassadaga Valley Central School District Financial Condition 2013M249 …

Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)

… October 6, 2015. Background The Gilboa-Conesville Central School District is located in five towns in Schoharie County, … GilboaConesville Central School District Oversight of Portable Devices 2015M344 …

Harrisville Central School District – Claims Audit (2016M-215)

… October 31, 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana … Harrisville Central School District Claims Audit 2016M215 …

Opinion 90-27

… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district) …

Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)

… which operates one cafeteria that services approximately 490 students and 100 employees, is governed by an elected …

State Comptroller DiNapoli Releases School District Audits

… location noted on the inventory list. A color copier and refrigerator with a combined purchase price of more than …

Eldred Central School District - Financial Condition (2018M-138)

Eldred Central School District Financial Condition 2018M138

XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations

… For published Lapsing deadlines and notices, please visit the … Due To and Not Due To Lapse Report of this Chapter for more information. Vouchers Online Entry of Vouchers by … Negative Appropriation/Segregation Budgets of this Chapter for more information. Guide to Financial Operations REV. …

Afton Central School District – Fund Balance Management (2023M-18)

… – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and … audit school district fund balance management afton …