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Comptroller DiNapoli Releases Municipal Audits

… , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal … financial report with the Office of the State Comptroller. West Sand Lake Fire District No. 1 – Internal Controls Over … Town of Milford Raquette Lake Fire District No 3 and West Sand Lake Fire District No 1 …

Opinion 91-57

… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …

Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)

… adequately supported and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background … during the 2015-16 school year. Budgeted appropriations for the 2017-18 fiscal year total approximately $246 million. … or properly administer or award competitive bids for purchases totaling $13 million and did not seek …

Fredonia Central School District – Lead Testing and Reporting (S9-25-6)

… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …

DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules

… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated … education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate … focused on 10 districts in New York during the 2016-17 school year: Baldwinsville Central School District (Onondaga …

Town of Yorkshire – Financial Management (2021M-109)

… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …

DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year

… million higher than the latest projections largely due to strong personal income tax receipts, according to the state monthly cash report  and a mid-year report  on … settlement dollars. “New York’s cash position continues to improve with higher-than-expected tax collections and …

Opinion 2002-15

… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …

Poland Central School District – Lead Testing and Reporting (S9-25-20)

… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH …

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… prescribed by the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing … and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting and … a new accounting/financial reporting standard is issued by GASB, it must be critiqued to identify the accounting issues …

DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds

… State Comptroller Thomas P. DiNapoli and District Attorney Jason Schmidt today announced the arrest and guilty plea of … Comptroller’s Office and Chautauqua District Attorney Jason Schmidt. Since taking office in 2007, DiNapoli has … NYS Comptroller Thomas P DiNapoli and District Attorney Jason Schmidt today announced the arrest and guilty plea of …

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within … financial system. District officials did not designate an administrator who is independent of the financial … Office operations to be the financial software system administrator. Routinely generate and review financial …

Town of North Collins – Supervisor’s Records and Reports (2015M-99)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … was to determine if the Supervisor properly accounted for and reported the Towns financial transactions for the …

Shelter Rock Public Library District – Bank Reconciliations (2015M-249)

… of Audit The purpose of our audit was to examine whether Library officials ensured that bank reconciliations were … through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North Hempstead in Nassau County. The Library, which is a Special District Public Library that was …

Contact the Division of Local Government and School Accountability

… and Professional Standards (518) 474-5404 Questions on audits, scheduled or in-progress, questions on auditing and accounting standards, and requests for technical assistance. [email protected] Regional … Regional Office 33 Airport Center Drive, Suite 102 New Windsor, NY 12553 Tel (845) 567-0858 Fax (845) 567-0080 …

DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)

… school and beyond. 1  To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …

Glen Cove City School District – Lead Testing and Reporting (S9-25-17)

… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … and remedial action plans that identified water outlets for sampling and which water outlets they exempted, District …

DiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark

… All but two, Beacon City School District and Rockville Centre Union Free School District, did so in an easy to find … District, New Lebanon Central School District, Rockville Centre Union Free School District and York Central School … Otego-Unadilla Central School District, Rockville Centre Union Free School District and Saranac Central School …

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

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