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

… – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and …

South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)

… and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures … records; however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure …

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

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

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… law and District policy and to determine whether payments for goods and services were appropriate and adequately … 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and … The District, which has approximately 3,400 students, is governed by an elected seven-member Board of Trustees. …

Chautauqua County – Financial Condition (2023M-111)

… of $1.4 million.  Spent $5.2 million from the general fund for District operations and did not repay the general fund, …

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Bethpage Union Free School District , Commack Union Free School District and the …

Rocky Point Union Free School District – Overtime (2021M-80)

… not adequately authorize, monitor or control overtime. As a result, the District may have incurred unnecessary costs. … to ensure that sufficient appropriations were available for overtime costs. Properly record all overtime costs. Key …

Glossary – Governmental Accounting Standards Board

… used for GASB are the same as the assumptions used in the annual actuarial valuation (for more information, … the plan to pay that liability. Pension Expense Changes in the Net Pension Liability, recognized in the current reporting period. There are some exceptions, …

State Comptroller DiNapoli Releases School Audits

… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Allegany-Limestone Central School District , Cassadaga … School District – Financial Management (Cattaraugus County) The board's budgeting practices included annually …

Comptroller DiNapoli Releases School Audits

… (Allegany County) Although district officials appropriated on average $630,000 of fund balance in each of the last five …

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of Oneonta City School District , Quogue Union Free School … fund balance increased to $2.9 million, exceeding the statutory limit by 19 to 33 percentage points from 2012-13 … In addition, the board did not appoint a faculty auditor to oversee the management of the ECA funds, or …

Opinion 89-47

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining … district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- … the area of the fire district, as extended. This is in reply to your letter concerning the proposed extension of …

State Contract and Payment Actions in July and August

… In July and August, the Office of the State Comptroller … environmental remediation work at the Dearcop Farm Site in Monroe County.  $1.2 million with Moore-Clark USA Inc. for …

DiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping

… of Police Peter Volkmann was sentenced to pay $92,829 in restitution and perform 200 hours of community service … Czajka and the New York State Police for their partnership in helping us bring justice to this case.” “Mr. Volkmann … Village of Chatham," District Attorney Paul Czajka said. "In doing so, he undermined much of the good he did in helping …

Comptroller DiNapoli Releases School Audits

… District and the Schenevus Central School District . “In an era of limited resources and increased accountability, … of comprehensive written policies and procedures resulted in the bookkeeper performing incompatible duties related to … and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating the …

Opinion 93-33

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- … Barrett v Cuskelly , 52 Misc 2d 250, 275 NYS2d 280 affd on other grnds 28 AD2d 532, 279 NYS2d 380, Bankers Trust Co. …

State Comptroller DiNapoli Releases School Audits

… School District and the  Sachem Central School District . "In today's fiscal climate, budget transparency and … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …

State Comptroller DiNapoli Releases School Audits

… Charter School and the Tully Central School District . “In an era of limited resources and increased accountability, … the district’s recalculated unrestricted fund balance was in excess of the statutory limit. Holland Patent Central … through 2014-15, which generated more than $5 million in operating surpluses. As a result, approximately $2.6 …

Town of Marbletown – Financial and Capital Planning (2017M-234)

… address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. … is governed by a Town Board, had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The … that financial resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop …