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Waterloo Central School District - Financial Condition Management (2019M-137)

… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

Roosevelt Union Free School District - Information Technology (2019M-193)

… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

Orchard Park Public Library – Audit of Claims (2016M-191)

… audit was to review the Library’s claims auditing process for the period January 1, 2015 through May 6, 2016. … in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s annual …

Westchester Library System – Procurement (2015M-199)

… Purpose of Audit The purpose of our audit was to evaluate the Library System’s … 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was … bidding or best value requirements when procuring goods and services for the use and benefit of the system’s member …

Cornwall Central School District – Financial Condition (2015M-148)

… Background The Cornwall Central School District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, … relied on appropriated fund balance as a financing source in the annual budgets, which reduced the District's …

Town of Corinth – Claims Auditing (2017M-102)

… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. … Town of Corinth Claims Auditing …

Town of Guilderland – Golf Course Collections (2017M-22)

… Purpose of Audit The purpose of our audit was to review the processing of collections received at the Town golf course for the period January 1, 2015 through October 31, … $970,000. Key Finding Driving range fees were not remitted to the Town Comptroller’s office in a timely fashion, and no …

Town of Oxford – Financial Management (2016M-420)

… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that … balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. … Town of Oxford Financial Management …

South Country Central School District – Procurement (2013M-91)

… Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …

Arkport Central School District – Payroll (2016M-338)

… Purpose of Audit The objective of our audit was to evaluate the accuracy of payroll payments for the period … Review the calculations for separation payments prior to the payments being made. … Arkport Central School District …

Liberty Central School District – Financial Operations (2016M-25)

… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools … purposes. Monitor cost-effectiveness of participation in the National School Lunch Program Community Eligibility …

Utica Academy of Science Charter School – Purchasing (2015M-71)

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

Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)

… The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, which operates two …

CUNY Bulletin No. CU-643

… between the Comptroller of the City of New York and the NYC District Council of Carpenters, UBCJA for retroactive … General Wage Increase - CUNY employees represented by the NYC District Council of Carpenters, UBCJA who are in the …

Oversight of Undistributed Child Support Funds

… required by law. The audit covered the period January 1, 2014 to December 31, 2016. Background The federal Social … more difficult to distribute to the rightful owner. From 2014 to 2016, UDC statewide dropped by about $19 million. …

Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts

… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … stated mission is to protect and promote the health of New York State’s diverse population through disease …

Opinion 91-62

… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to …

Opinion 88-10

… issues discussed in the opinion. TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of gross receipts tax on petroleum products) TAX LAW, §300 et seq .; GENERAL MUNICIPAL LAW, §103: A …

DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies

… commercial loans, according to an audit released today by State Comptroller Thomas P. DiNapoli. An audit of the … the FIDA to the FLDC as “contributed capital” to cover two new FLDC loans that began in early 2014. FIDA also improperly … information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to …