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Parkland Alienation (2014-MS-5)

… the setting aside of an amount equal to the appraised fair market value of the lands being alienated for the purchase of … municipalities did not take steps to determine the fair market value of the parklands alienated or the replacement … in accordance with the legislation. Ensure that a fair market value assessment is conducted when appropriate. …

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the … year totaled $5.4 million. Key Findings The Board needs to improve its oversight and management of the District’s … budgeting practices resulted in operating surpluses. To reduce fund balance, the Board appropriated unexpended …

Niagara Charter School – Student Enrollment and Billing (2013M-294)

… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $4.1 million. … than $10,200. We also reviewed the 2012-13 fiscal year FTE report prepared by School officials and found that the School …

Hourly Based Information Technology Services

… Budget and OGS jointly implemented the HBITS contracts to create a cost- and time-efficient means for agencies to …

The Ex-spouse’s Payments – Divorce and Your Benefits

DiNapoli Halts $24 Million in Suspicious Tax Refunds

… are expected to be paid in the coming days. “Those who break the rules will not profit at others’expense,”DiNapoli …

Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)

… Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of … The District has accumulated more than $16.3 million in excess funds that could be used to benefit taxpayers. The …

Waverly Central School District – Financial Condition (2013M-148)

… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings … are not developing realistic expenditure budget estimates. For the fiscal years ended 2008 to 2011, the District spent …

Wainscott Common School District – Financial Condition (2013M-268)

… School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed … Key Findings The Board needs to improve its oversight and management of the District’s budget. Over the last five … real property tax levy by more than $325,000. The District has not developed a multiyear financial plan that addresses …

Lyndonville Central School District – Financial Condition (2016M-143)

… operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 … of the capital reserves. There is no evidence that debt reserve has ever been used towards debt service payments … benefits District residents and complies with statutory requirements. Use debt reserve money to pay related debt …

King Center Charter School – Purchasing (2013M-215)

… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process …

Liberty Central School District – Budget Review (B4-13-4)

… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

Area #9 – Wireless Network – Information Technology Governance

… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …

Fund Financial Data – 2023 Financial Condition Report

… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …

DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year

… released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. However, tax receipts … lower than the first half of SFY 2022-23, according to the monthly State Cash Report released today by New York … growth, and easing inflation were all contributing factors to higher-than-expected tax receipts. However, global unrest, …

United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010

… worked by claims center staff.  Key Recommendations For no less than six years, maintain the source and summary data …

Assessment and Collection of Selected Penalties

… notify them within 45 days that payment is not being made for a bill that has been submitted. WCB staff review the … general fund. Key Findings While WCB properly bills for the HP-1 penalties, it has not been making sufficient … accounts receivable and other WCB accounting records for the penalties it has inappropriately assessed on …

Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)

… disbursement functions increases the risk that Department funds could be misappropriated without detection. Although … software does not produce accurate accounts receivable aging reports, which hinders Department officials’ ability to … by making more timely disbursements to those victims who have been unpaid for the longest period of time. …

State Comptroller DiNapoli Releases Municipal & School Audits

… be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors found 38 …

Town of Barrington – Financial Management (2017M-103)

… from the Supervisor and the Board did not perform annual audits of the books and records of officers or employees who received or disbursed money. Because the accounting firm … of, the books and records of all officers and employees who received or disbursed money during the preceding year. …