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Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)

… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …

Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)

… the extent to which they would need to use contract services and did not properly plan and budget for them. … budget for over $400,000 in architectural and engineering services and may have incurred unnecessary costs by not … bids are sought and contracts awarded in compliance with legal requirements. …

State Comptroller DiNapoli Statement on Impact of a Late State Budget

… day and put in long, hard hours. For the workers that get paper checks or have payments set up on direct … the Governor and state Legislature are working hard to get the budget done. Now more than ever, we need a spending …

Hancock Central School District – Financial Condition (2013M-187)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of Education which comprises five elected members. For the …

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

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

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

… Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did … $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in … of the 2013 budgeted expenditures for the general and highway funds, respectively. The Board accumulated $117,463 …

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 … and capital plans. Find out how your government money is spent at Open Book New York . Track municipal spending, …

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)

… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common Council is the legislative body responsible for managing City … balances to ensure that reports provided to the Council members and other City officials provide a realistic …

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)

… Objective To determine the extent of implementation of the ten recommendations included in our initial audit report,  Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters  (Report  2016-N-6 … To determine the extent of implementation of the ten recommendations included in our …

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

… also has ensured that procedures concerning financial recording and reporting were developed. The Treasurer … by affixing their signatures to the claims, and the Board minutes indicate the approval to pay these claims. The Board …

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

… totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, … leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts … were overstated by 47 days. Key Recommendations Develop and adopt a comprehensive system of controls over leave time …

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)

… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …