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Comptroller DiNapoli Releases Municipal Audits

… Operations (Delaware County) The town supervisor relied on the bookkeeper to perform most of the town’s financial …

State Comptroller DiNapoli Releases Audits

… of nursing homes in accordance with federal and state requirements, but its enforcement policies and procedures … 2016 found SED did not directly monitor UPK providers for health and safety. Instead, SED relied on the school … the audit period had a history of failing grades and/or tests and quizzes missing from their training files. Auditors …

Delaware County – Third-Party Contractual Services (2014M-287)

… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …

Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)

… applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 through …

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… $983,978 in the debt service fund over the past four years without using this money for debt payments. The Board has not …

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. … City Council. General fund budgeted appropriations for 2017 totaled approximately $46.7 million. Key Findings …

Operational Advisory No. 3

… other value, the transaction may not be submitted to OSC for processing. Failure to review the budget check status and … Agency Finance Officers are requested to ensure that all individuals who have any Statewide Financial System role …

State Police Bulletin No. SP-83

… Purpose To notify the Division of State Police of the procedure for … the Laws of 2001 provides for a $200.00 Lump Sum Payment to each member holding the rank of Sergeant. Effective Date(s) Payments are to be made in the employee’s regular paycheck or direct … To notify the Division of State Police of the procedure for …

State Police Bulletin No. SP-77

… Purpose To notify the Division of State Police of the procedure for processing the 2004-2005 … the Laws of 2001 provides for a $200.00 Lump Sum Payment to each member holding the rank of Sergeant. Effective Date … To notify the Division of State Police of the procedure for …

State Police Bulletin No. SP-42

… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Payment Date(s) Payments are to be made in the employee's regular check for pay period 5L/6C dated … Rank of sergeant $200 lump sum payment is not included in the calculation of overtime, but is included as salary for …

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to official …

Town of Worcester – Claims Audit (2022M-145)

… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … agreed with our recommendations and indicated they plan to initiate corrective action. …

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … officials did not conduct online banking transactions in the most secure manner through a wired connection. Key … to sign checks and authorize electronic/wire transfers in the Treasurer’s absence. Conduct online banking using a …

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided proper … Ensure that all funds are deposited by the close of each school week, as required by District policy. District … audit school middle country extraclassroom activity …

Morris Central School District – Financial Operations (2015M-251)

… Treasurer’s electronic signature to be affixed to checks without her direct authorization or supervision. Continue to …

Middleburgh Central School District – Financial Condition (2013M-206)

… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …

Area #6 – Patch Management – Information Technology Governance

Schenectady City School District – Financial Condition (2014M-168)

… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …

Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)

… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …

Weedsport Central School District – Procurement and Claims Audit (2021M-199)

… [read complete report - pdf] Audit Objective Determine whether Weedsport … were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …