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State Comptroller Dinapoli Releases Municipal Audit

… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… Consolidated Local Street and Highway Improvement Program (CHIPS) that resulted in the Town receiving $86,000 more than … (NYSDOT) to resolve any prior years’ discrepancies with CHIPS claims. Town officials generally agreed with our …

Town of Caneadea – Fund Balance Management (2020M-145)

Determine whether the Town Board Board effectively managed fund balances

Town of Springfield – Accounting Records and Reports (2020M-175)

… maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the Board was not provided … audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key Recommendations Prepare …

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 …

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 …

Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)

… supported. Develop procedures to monitor that companies’ actual capital investments are consistent with those … used in the cost-benefit analysis. Continue to compare the actual sales tax exemptions claimed by companies with the …

About this Report – 2021 Financial Condition Report

Spackenkill Union Free School District – Professional Services (2021M-89)

… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …

Town of Greene – Justice Court Operations (2021M-95)

… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …

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 …

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing …

Village of Bainbridge – Financial Operations (2014M-227)

Village of Bainbridge Financial Operations 2014M227

Town of Freedom – Financial Management (2021M-191)

… - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and … corrective action. … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a …

Town of Russia – Financial Management (2014M-212)

… has not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive funds as a result. The Board has typically …

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 …

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’ …