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Cleveland Hill Union Free School District – Financial Condition (2013M-272)

… July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Condition 2013M272 …

Town of Lindley – Financial Management (2012M-226)

… documenting any planned use. We found no evidence that the capital reserve and the unemployment reserve were created … and procedures governing the budget process and the accumulation and use of reserve funds. Use the unexpended … benefits taxpayers. Research the origin of the existing capital and unemployment reserves. If unable to determine the …

State Comptroller DiNapoli Releases School District Audits

… District officials did not use a competitive process to procure goods and services. For example, auditors found … and they justified this was a valid exception to competitive bidding. They also did not issue requests for … fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded …

CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)

… two recommendations included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). … attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain …

City of Lockport – Fiscal Stress (2013M-330)

… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …

Selected Controls Over the Property Tax Assessment Process (Follow-Up)

… the CAMA system did not always include the user ID of the official requesting the change or the official executing the change. Key Finding We found that DOF …

Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)

… York City Department of Social Services, is responsible for shelter system management of homeless shelters in the … with DHS. A typical provider contract includes provisions for procurement, inventory procedures, and maintenance of records. DHS is responsible for ensuring that all shelters operating under its regulatory …

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the … year totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request …

Travel Advisory No. 1

… . As needed, employees who use a proxy should also fill out any of the applicable forms that correspond with …

SUNY Bulletin No. SU-162

… OSC inserted a new row on Position Data effective 7/9/09 and updated the Earnings Program to NBW for Bargaining Unit … code of DTA CHG/Z12 with an effective date of July 9, 2009 and change the employee’s Earnings Program to NBW . Questions …

Vested Retirement Benefit – State Police Plan

Columbia County – Payroll (2014M-121)

… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time …

Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)

… The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to provide …

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …

East Bloomfield Fire District – Financial Operations (2017M-154)

… 1, 2015 through February 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an … East Bloomfield Fire District Financial Operations 2017M154 …

City of Newburgh – Budget Review (B17-6-18)

… in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit …

Village of Wurtsboro – Financial Operations (2017M-71)

… The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three … duties over billing, cash receipts and disbursements, or implement compensating controls. Key Recommendations Adopt … a plan for the general fund to repay the interfund loans from the water fund. Segregate the Clerk-Treasurer’s cash …

Town of Deerpark – Budget Review (B17-6-17)

… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

Village of Port Chester – Payroll (2017M-115)

… through January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County … Village of Port Chester Payroll 2017M115 …