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Comptroller DiNapoli Releases School Audits

… provided to cafeteria employees in the cafeteria fund. No one at the district calculated the cost or revenue-per-meal …

Carmel Central School District - Extra-Classroom Activities (2018M-45)

… and supporting documentation, and maintain ledgers, for all receipts and disbursements. Ensure applicable sales tax …

Town of Lyndon – Purchasing (2013M-149)

… totaled $184,000 for the general fund and $323,000 for the highway fund. Key Findings The Board did not adopt a … quotes or bids to be obtained prior to such approval. The Highway Superintendent indicated that he obtained quotes for …

Town of Potsdam – Justice Court (2014M-014)

… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, 2013. … The purpose of our audit was to examine the Courts records and reports for the period January 1 2009 …

Westfield Academy and Central School District - Financial Management (2018M-67)

… 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated appropriations by a … with balances totaling more than $1 million appear to be overfunded. Key Recommendations Reduce the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include …

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …

Wantagh Union Free School District – Financial Condition (2016M-363)

… The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. …

Becoming Eligible for a Benefit – Special 20- and 25-Year Plans

New York’s Economy and Finances in the COVID-19 Era

… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the … (PPP), according to Census Bureau survey data for the week ending June 27. $38.2 billion in PPP loans were approved … fund balance appears to indicate a strong cash position, it reflects factors including $4.5 billion in short-term …

DiNapoli Calls for Reforms to State Fiscal Practices

… efforts to rein in the state’s debt, increase disclosure by public authorities and improve budget practices, further reforms are needed. “Too … pots of money without justification or identifying how projects were selected for funding. DiNapoli’s proposal …

Holley Central School District – Financial Condition (2013M-342

… to examine the District’s financial management practices for the period July 1, 2008 through October 21, 2013. … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal years ending June 30, 2013, the …

City of Glens Falls – Financial Condition (2013M-150)

… needs of each fund. Officials are working along with a management company to ensure the Center is an active venue …

Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)

… totaling $168,491. For five collections totaling $6,879, sales tax totaling $473 was not set aside for remittance to … and disbursements. Collect and remit applicable State sales tax. District officials generally agreed with our …

DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism

… than 2,800 community water systems. DOH is responsible for ensuring that New York’s water supply is suitable to … to submit a Water Supply Emergency Plan (plan) to DOH for review at least once every five years. The plans include … and casualties, impacting public health and economic vitality. In recent years, water systems around the country …

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… teachers were paid stipends at rates not established by a collective bargaining agreement (CBA), employment contract or …

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office for the period … Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The Town is governed by …

Bradford Central School District – Financial Management (2016M-253)

… Purpose of Audit The purpose of our audit was to evaluate the District's financial management for the … million. Key Findings The Board and District officials have not adopted realistic budgets or effectively managed … significant amount of accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or …

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population … balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the …

Sweet Home Central School District – Financial Management (2022M-166)

… real property taxes at a level higher than necessary to fund operations. Recalculated surplus fund balance … revenue was underestimated by $3.4 million from 2018-19 to 2021-22. At least $1.7 million was improperly encumbered … with our recommendations but indicated they planned to initiate corrective action. Appendix B includes our …

Alexandria Central School District – Financial Condition (2016M-5)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …