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Fire Island Union Free School District - Claims Auditing (2023-114)

Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.

Copiague Union Free School District - Information Technology (2023M-150)

Determine whether Copiague Union Free School District (District) officials properly managed nonstudent network user accounts and financial software access controls.

Walton Central School District – Financial Condition (2014M-118)

… through January 13, 2014. Background The Walton Central School District is located in the Towns of Walton, Franklin, … Walton Central School District Financial Condition 2014M118 …

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, … located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of … not established procedures for the Library’s collection and disbursement of donated funds. The Treasurer has not …

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and … Port ChesterRye Union Free School District Financial Condition 2015M147 …

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized.  Key Findings  Company disbursements … payment. We reviewed 171 disbursements totaling $381,186 and determined that 34 (20 percent) totaling $30,126 were not … totaling $4,530 lacked a payment authorization date, and seven disbursements totaling $1,371 were not adequately …

Forms and Templates

… a population of more than 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all … [doc] for an RFP for Professional Auditing Services from the State Education Department. …

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.

Little Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 …

Village of Arkport – Water Fund Financial Operations (2020M-45)

… service's financial operations. Key Findings Complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not …

Opinion 90-59

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- … STATE CONSTITUTION, ARTICLE VIII, §1; HIGHWAY LAW, §140: A town may not regularly plow and sand a private road …

Ballston Spa Central School District - Separation Payments (2018M-132)

… Ballston Spa Central School District Separation Payments 2018M132 …

CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service

… Objective To determine if CVS Caremark appropriately invoiced drug manufacturers and … members. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug program. … $3.3 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …

Village of Albion – Water and Sewer Rents (2013M-108)

… audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is … Village of Albion Water and Sewer Rents 2013M108 …

Ellenville Central School District – Financial Condition (2015M-330)

… through June 30, 2015. Background The Ellenville Central School District is located in the Towns of Wawarsing and … Ellenville Central School District Financial Condition 2015M330 …

East Hampton Union Free School District – Financial Software User Access (2016M-340)

… have not adopted procedures outlining how user access rights should be established or modified, and permissions are … of duties. Users were given system administrator rights when they shouldn’t have been, giving them access to … Develop written procedures outlining how user access rights should be established or modified based on job duties …

Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System

… controlling water losses and reducing water system costs. The Federal Environmental Protection Agency (EPA) has established an industry goal of 10 percent for unaccounted water system losses. A water accounting system helps to track water throughout the system and identify areas that may need attention, …

School District Assessment Adjustment Form

All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.

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

Opinion 91-41

… (see, e.g., McCabe v Voohris , 243 NY 401; 1990 Opns St Comp, No. 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137). Town Law, §81 lists several … of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). Therefore, inasmuch as there is no …