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Capital Asset Management

… SFS AM, including forklifts, a ticket booth, garages, and dump trucks. 16% (156 of 994) of capital assets had incorrect …

Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)

… Purpose of Audit The purpose of our audit was to review District financial and payroll … Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District …

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … 2012 through March 6, 2014. Background The Eldred Central School District is located in four towns in Orange and …

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

greene; school district; leave

DiNapoli: Corporations to Disclose Political Spending

… as trustee of the New York State Common Retirement Fund Fund announced today that Goodyear Tire and Rubber Co …

Herkimer County – Court and Trust Funds (2023-C&T-2)

… funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a court order, certain … funds for the period January 1 2021 through September 22 2023 …

Livingston County Court and Trust Funds (2022-C&T-4)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …

City of Amsterdam – Budget Review (B25-5-5)

… an independent evaluation of the Citys proposed budget for 202526 …

Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions

… Metropolitan Transportation Authority MTA New York City Transit Transit identified potential damage to its system and …

NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions

… New York State Comptroller Thomas P. DiNapoli today announced … of the largest carbon emitters in the country, has adopted new, long-term targets for lowering greenhouse gas (GHG) … New York State Comptroller Thomas P DiNapoli today announced …

Opinion 95-13

… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS … A school district which has excess proceeds of outstanding bonds issued for a completed capital project must retain … proceeds for the payment of principal and interest on the bonds, irrespective of whether the bonds have a "call" …

IX.7 State Accounting and Reporting Overview – IX. Federal Grants

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

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …

XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management

… To participate in the Office of the State Comptroller’s (OSC) Quick … Contracting transactions can generally be processed by OSC in three business days or less. Guidance on requirements for … Quick Contracting for construction contracts is provided in  XI.6.B Quick Contracting – Construction . The Contract …

Chenango Forks Central School District – Nonresident Tuition (2020M-69)

… to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… School District, a special act school district created by the State Legislature, is located in the Town of Mount … one school with approximately 130 students, is governed by an appointed nine-member Board of Education. Budgeted … with the District’s purchasing rules and regulations by preparing purchase orders in advance and limiting the use …

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools with …

Watertown City School District – Procurement (2021M-176)

… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service providers, …

DiNapoli Finds Slow Property Tax Growth for Local Governments

… Municipalities and school districts face growing challenges to keep pace … suggest an improving economy, property tax growth is slow and the pressure remains on local governments to do more with less.” Local government revenues increased by 1.9 and 1.4 percent in FYE 2012 and 2013, respectively, just …