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State Comptroller DiNapoli Releases School Audits

… of the upcoming year’s budget, which was $1 million to $1.4 million over the 4% statutory limit. Additionally, the district did not have … reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, improper …

State Comptroller DiNapoli Releases Municipal Audits

… the court was collected, deposited, recorded and reported in an accurate and timely manner. The justices deposited 220 … that were not correctly deposited were not identified. In addition, auditors found their combined cash balances … the town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s …

DiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs

… Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting … $122 billion in FY 2025. While the plan shows that FY 2026 remains balanced, the city did not take significant …

DiNapoli: New York Ranks Last in Balance of Payments With Washington

… New York leads the nation in what it pays to the federal government compared to what it gets back from Washington, according to a report released today by New York State Comptroller Thomas P. DiNapoli. New York … New York leads the nation in what it pays to the federal …

Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 … Ulster Board of Cooperative Educational Services Internal Controls Over …

Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)

… of our audit were to review the Town’s accounting records and reports, and assess the internal controls over justice court … to January 1, 2010, for our review of financial reports and justice court records. Background The Town of Carroll … of our audit were to review the Towns accounting records and reports and assess the internal controls over justice …

XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management

XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures

… Infrastructure consists of roads, bridges, curbs and gutters, streets, sidewalks, drainage systems, lighting systems, historic monuments, and similar assets that are immovable and of value only to the State.  Roads and bridges maintained … Infrastructure consists of roads bridges curbs and gutters streets sidewalks drainage systems lighting …

Exclusion of Indebtedness for Sewage Facilities

… Program Legislative Session 2023-2024: Exclusion of Indebtedness for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, A.5056/S.6940 (Conrad/Martinez) – Relates to … Relates to extending the exclusion of indebtedness contracted for sewage facilities …

Common Attributes of Successful Emerging Managers

… growth plan Source: 2018 NYSCRF Survey conducted by Bard Consulting …

Notice of Assessment on State Lands

… A.7673 (Dilan) / S.5926 (Marchione) – Conforms statutory language with operational procedures relating to assessments … Conforms statutory language with operational procedures relating to assessments …

Examination of Pitts Management Associates (PMA)

… calculations. Key Recommendations Management at Downstate Medical Center should: Establish and promote a control …

Examination of Sunset LG Realty, LLC

… examined more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in …

Examination of Island Peer Review Organization

… C027596. These expenses included more than $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor …

Examination of Penalties and Interest Payments

… when insurance carriers exceed the time limits established in the Law for such payments. The WCB may impose a penalty on … However, auditors found NYSIF paid more than $4.1 million in penalties and interest for making late medical and … strategies to reduce the amount of late payments resulting in penalties and interest. …

Quality of Internal Control Certifications (Follow-Up)

… Department of State (2012-S- 50) Office of the Welfare Inspector General (OWIG) (2012-S-42) The objective of … the seven common recommendations included in our series of reports. Background Our initial audit reports concluded that improvements were needed to the …

COLA – Child Center of New York

… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …

Oversight of Pupil Transportation Services (Follow-Up)

… Objective To assess the extent of implementation of the four … Program Approximately 2.3 million children are transported to school daily across the State, with one third riding … Law requires the State Education Department (Department) to (a) determine and define the qualifications of drivers, …

Town of Wellsville – Budgeting (2021M-112)

… funds. The Board gave taxpayers the impression that real property taxes were levied to finance general Town operations … from 2018 through 2021, the Board levied additional real property taxes in each general fund (town-wide and … Adopt budgets that more appropriately levy real property taxes for each general and highway fund. Town …

Town of Hempstead – Budgeting (2021M-169)

… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …