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Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)

… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …

Village of Spencer – Financial Condition (2013M-119)

… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …

Town of Minetto – Financial Condition (2013M-284)

… The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the general fund, $434,000 … capital needs and financing sources over a three- to five-year period. …

Village of Fairport Industrial Development Agency – Board Governance (2015M-195)

… the Village Board. Total expenses for the 2013-14 fiscal year were approximately $510,000. Key Findings The Board …

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… Board. The Library/Museum’s funding for the 2011-12 fiscal year totaled $165,950. Key Findings The Board has taken steps …

Saranac Central School District – Payroll (2015M-298)

… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …

Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)

… which was granted a five-year charter by the Board of Regents of the University of the State of New York in …

North Shore Central School District – Fuel Inventory (2017M-89)

… 1, 2015 through December 31, 2016. Background The North Shore Central School District is located in the Town of … North Shore Central School District Fuel Inventory 2017M89 …

City of Binghamton – City Operations (2015M-280)

… 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has … City of Binghamton City Operations 2015M280 …

Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … Recommendations Establish a policy and develop procedures for preparing realistic and structurally balanced budgets, …

Wyandanch Union Free School District – Budget Review (B23-7-1)

… proposed 2023-24 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … budget includes approximately $11.3 million in health insurance appropriations; this appropriation is $3.4 million, …

Town of Big Flats – Financial Management (2013M-170)

… procedures, to govern the level of unexpended surplus funds maintained. As a result of the flawed budget process, … excess unrestricted fund balances in the general and water funds. The general fund’s excess unrestricted fund balance is … balance policy governing the level of unexpended surplus funds to be maintained in the Town’s operating funds and …

Travel Advisory No. 2

… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …

State Comptroller DiNapoli Releases Municipal Audits

… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

State Agencies Bulletin No. 793

… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… All contracts or amendments between the State of New York and any contractor (whether individual, … applies to the signature of the contractor with whom the State is doing business. It is not necessary that the signature of the State official executing the agreement be acknowledged. Any …

IX.12.K Functional Clearance Patterns – IX. Federal Grants

… federal funds until such checks clear the state's bank account or EFT settlement occurs. To calculate CMIA interest …

IX.12.G Check Clearance Patterns – IX. Federal Grants

… A “check clearance pattern” projects the amount subtracted from … the CMIA, the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the … A check clearance pattern projects the amount subtracted from a …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

XIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement

… Refunds to an Agency Sole Custody Account Process and Transaction Preparation: If an employee … was issued a check from a Business Unit’s sole custody account, the advance must be reconciled outside of SFS.   The … employee must provide a check payable to the sole custody account at the time of submission of the expense report for …