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Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate … Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The District, which is …

Rochester Prep Charter School 3 – IT Asset Management (2025M-36)

… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … The School Board (Board) contracted with a management company (Company) to provide management services. The contract states the … did not appropriately track inventory and safeguard IT assets acquired or in use during the audit period Officials …

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… audit was to review the District’s short-term borrowing and internal controls over purchasing for the period July 1, … 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the State Legislature, is located …

State Contract and Payment Actions in April

… work along I-290 in Erie County. $12.5 million with El Sol Contracting/ES II Enterprises JV for bridge … distributions from the Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local governments. Office of General …

XIX.6 State Accounting and Reporting – XIX. Project Costing (PCIP)

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … not have an effective process to identify all nonresident foster students receiving educational services and bill their … and communicate procedures to ensure that nonresident foster students are properly identified and that accurate …

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …

Opinion 89-1

… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …

Opinion 2002-15

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- … You ask whether the cost of expenses for street lighting in a town and for maintaining …

Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including:  Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …

Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)

… audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 … corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was created in …

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Binghamton-Johnson City Joint Sewage Treatment Plant , … Fire Company , Shelter Rock Public Library District and the City of Utica. “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …

Chenango Valley Central School District -- Budget Review (B19-4-2)

… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million … fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires municipalities and school …

State Comptroller DiNapoli Releases School Audits

… for Boys , Central Islip Union Free School District , Fort Ann Central School District , Northeast Central School … no assurance that the district is being billed correctly. Fort Ann Central School District – Fund Balance Management … School for Boys Central Islip Union Free School District Fort Ann Central School District Northeast Central School …

KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)

… – pdf] Audit Objective  Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and … Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and …

Accounting and Reporting Update Other Post-Employment Benefits (OPEB)

GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und

XII.4.A Vendor Requests for Payment – XII. Expenditures

… certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC 3253-S … OSC will accept electronic documents in support of payment requests. When processing electronic claims, Business …

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… Audit Objective Determine whether East Hampton Union Free School District (District) officials secured user account … audit school east hampton …

DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming

… revenues from income and corporate taxes, debt service savings from lower interest rates and a deferral of labor costs to FY 2022, but … city also included a then-unidentified $1 billion in labor savings. Significant federal relief played an important role … revenues from income and corporate taxes debt service savings from lower interest rates and a deferral of labor …

Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)

… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …