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Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)

… of housing the Allegany County Departments of Aging and Veterans Affairs. There is no authority in General Municipal …

North Greenbush Common School District – Claims Auditing (2022M-112)

… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …

Albion Central School District – Financial Management (2021M-200)

… by a total of $24 million from 2017-18 through 2020-21. Overfunded and did not properly use the retirement … with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that …

Hammond Fire District – Board Oversight (2024M-151)

… report – pdf]   Audit Objective  Determine whether the Hammond Fire District (District) Board of Fire Commissioners … Determine whether the Hammond Fire District District Board of Fire Commissioners …

Hyde Park Fire and Water District – Procurement (2025M-31)

… proposals for one professional service contract totaling $19,043, as required by the Policy. Also, one Trustee did not …

Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)

… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of … not properly limited users’ access within the computerized payroll systems and have not generated and reviewed change …

Fire Safety (2015-MS-1)

… (Fire Code) requires an approved fire safety plan and evacuation plan to be prepared and maintained for most … and Poughkeepsie) did not review or approve fire safety or evacuation plans. Of the 96 buildings visited, 73 (76 … Code requirements. Forty-four (46 percent) did not have an evacuation plan on file that complied with the Fire Code. …

Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls over … his interest in writing and abstained from voting on matters involving the firm. However, it is unclear whether …

Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)

… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the … appropriate reserves. Develop more realistic budgets based on prior year’s actual results and anticipated operations and …

DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults

… day services programs (SADS) in New York operate without regulations or licenses, leaving disabled adults or seniors … at least 500 SADS programs operating in New York without regulations or licenses. As a result, their precise number, … fulfills its responsibility to oversee compliance with regulations by the SADS providers that it funds, either …

Valley Central School District – Information Technology (2020M-154)

… complete report - pdf ] Audit Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were … Determine whether the Board of Education Board and Valley Central School …

Opinion 90-55

… PROTECTION -- Disability Benefits (termination of police department) GENERAL MUNICIPAL LAW, §207-c; VILLAGE LAW, §8-800: A village which abolishes its police department remains obligated to pay benefits in accordance … injured in the line of duty prior to the abolition of the department. You ask whether a village which abolishes its …

Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)

… the Board could have saved the District $1,855 by adopting federal per diem rates for travel expenses. Key …

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… or amendments thereto which do not contain the proper form of acknowledgment will be returned to the contracting …

V. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance

Public Posting of Certain Contracts

… DiNapoli's Legislative Program Legislative Session 2025-2026: Public Posting of Certain Contracts – A.6707 (Solages) …

Effectiveness of Cost Containment Initiatives

… of its overall efforts. The extent of its measurement of savings is limited to payroll and benefit expenses, with estimated savings averaging about $26 million per year between 2010 and … Notwithstanding recent State appropriations and current plans to transfer responsibility for the Canal System to the …

Processing of Paper Tax Returns

… returns. In compliance with State Finance Law regarding preferred source vendors, in 2011 the Department contracted … with NYSID, a workforce advocacy organization with preferred source status, to process the State's paper returns … a State agency is available from a preferred source at a price that is no more than 15 percent above the prevailing …

Selected Aspects of Discretionary Spending

… identifying discretionary costs that are appropriate and dollar thresholds for each. In addition, the policies should … identified appropriate discretionary spending, permissible dollar thresholds, necessary justifications, and required … of such costs, the required written justification, the dollar thresholds where appropriate, and the formal approvals …

Oversight of Construction Management Contracts

… construction management contracts to ensure they meet contract terms and requirements. The audit covered the … construction management contracts to ensure they meet contract terms and requirements …