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East Islip Public Library – Cash Receipts (2017M-223)

… Purpose of Audit The purpose of our audit was to determine whether Library … collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background The …

SUNY Bulletin No. SU-156

To notify agencies of the modified eligibility and narrative description for Deduction Code 415

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… Arietta and Long Lake in Hamilton County and is governed by an elected five-member Board of Education. The District …

State Agencies Bulletin No. 1882

… increase to $290,000 for the 2021 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Effective … PayServ to reflect the Maximum Salary Limit for the 2021 Calendar Year. PayServ will automatically stop ORP and VDC … will resume in the first paycheck of the following calendar year. Questions Questions regarding this bulletin …

City of Middletown - Information Technology (2018M-235)

… accounts were never used and one account was last used to logon to the network more than nine years ago. Financial … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain aspects …

Putnam Central School District – Fund Balance Management (2020M-27)

… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than …

Margaretville Central School District – Fund Balance (2015M-55)

… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and … balance in a manner that benefits District taxpayers. Such uses could include, but are not limited to, paying off debt, …

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… Objective Determine whether East Williston Union Free School District (District) officials adequately managed and … that was raised in the District’s response letter. … audit school district East Williston …

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District officials … contracts were procured and monitored in the best interest of taxpayers. District officials did not: …

About this Report – 2021 Financial Condition Report

Village of Monticello – Budget Review (B4-14-15)

… the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to demonstrate the … for collection of past due amounts. The tentative budget does not include appropriations for anticipated contract …

State Comptroller DiNapoli Releases School District Audit

New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued

Newark Central School District - School District Website (S9-19-38)

… Central School District (District) used its resources to maintain a website that provided the public with … report card information; all external and internal audit reports and corrective action plans (CAPs). A comprehensive … plan. Prior year comparison information with the current final annual budget. Key Recommendations Ensure that …

Grand Island Central School District - School District Website (S9-19-31)

… resources to maintain a website that provided the public with transparent and comprehensive financial information. Key … easily accessible location. Corrective action plans (CAPs) with a specific individual responsible for corrective action … budget-to-actual and internal audit results in a location easy to access. Prepare and post a multiyear financial plan …

Village of Pittsford – Board Oversight (2017M-51)

… population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. Budgeted … 2015-16, the unrestricted general fund balance decreased by approximately $375,000 (65 percent). Village officials did …

Monroe-Woodbury Central School District – Budget Review (B6-13-6)

… budget complies with the property tax levy limit set by statute. Key Recommendation When adopting the 2013-14 …

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… $41 million. Key Findings The Board used fund balance as a financing source in the annual general fund budgets until … the last four fiscal years. The District improperly used two reserves to help fund general fund operations during the … Key Recommendations Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor …

Gowanda Central School District – Financial Management (2016M-368)

… schools with approximately 1,175 students, is governed by an elected seven-member Board of Education. Budgeted … Board and District officials overestimated expenditures by a total of $6.2 million. The District did not use any …

Town of Brant – Justice Court (2014M-180)

… 10th of the following month. Review and analyze all open case files. Provide for an annual audits of the Justices’ …