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Comptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014

Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.

Deer Park Union Free School District – Bank Reconciliations (2016M-166)

… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through … about $101 million. Key Finding The Board ensured that bank reconciliations were properly prepared to safeguard … Deer Park Union Free School District Bank Reconciliations 2016M166 …

Syracuse City School District – Information Technology (2025M-129)

Did Syracuse City School District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) contingency plan?

State Agencies Bulletin No. 1354

… Purpose To inform agencies of new file layouts for inbound and outbound file interfaces … legacy cost centers to the new accounting structure (Chart of Accounts) in SFS Affected Employees The accounting, … will be affected Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide …

Three Village Central School District – Fuel Inventories (2015M-271)

… was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, … that policies and procedures are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel purchased to fuel …

DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional

… Council, New York State Comptroller Thomas P. DiNapoli today issued an advisory opinion finding that the city could … McDonald III, RPh said, “I appreciate the opinion issued today by our State Comptroller Thomas P. DiNapoli regarding … City Council New York State Comptroller Thomas P DiNapoli today issued an advisory opinion finding that the city could …

Northeast Central School District - Payroll (2018M-140)

… CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … oversight. There were no recommendations as a result of this audit. District officials generally agreed with our …

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

… and District officials effectively managed the District’s financial condition. Key Findings District officials reduced … and District officials effectively managed the Districts financial condition …

Indian River Central School District – Financial Condition Management (2022M-92)

Determine whether the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District's financial condition.

Garden City Union Free School District – Overtime (2016M-382)

… period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town … Garden City Union Free School District Overtime 2016M382 …

Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)

… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions …

Town of Argyle – Town Clerk and Budgeting (2012M-231)

Town of Argyle Town Clerk and Budgeting 2012M231

II. New York State Financial Accounting – II. New York State Financial Accounting

Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)

… 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in … Oyster BayEast Norwich Central School District Employee Leave Accruals 2013M253 …

LaFayette Central School District – Reserves (2013M-387)

… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …

Locust Valley Central School District – Competitive Quotes (2016M-131)

… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, … The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which …

Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)

… The Watkins Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung County. The District, which operates two schools …

Letchworth Central School District – Financial Management (2013M-332)

… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …

City of Troy – Budget Review (B22-5-7)

… tax levy increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy …

Colton-Pierrepont Central School District – Financial Duties (2017M-229)

… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated … in St. Lawrence County. The District, which is governed by a seven-member Board of Education, has approximately 300 …