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Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … that stipulated the contract period, the services to be provided and the basis for compensation. Starpoint … benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly 50,000 …

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… managed District finances by adopting realistic budgets and developing and implementing a long-term financial plan, and whether District officials adequately safeguarded fuel …

One-Year FAS – Police and Fire Plan

… will not be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …

One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount over 20 percent will be …

One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)

… are not considered regular compensation and, in most cases, will not be included in your FAS calculation: Unused …

County of Cortland – Departmental Operations (2013M-157)

… to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. … Chairman of the Board. The County’s budgeted expenditures for the 2013 fiscal year are $123.1 million. Key Findings … positions in the Sheriff’s office. Consider imposing fees for probation supervision, drug testing, and electronic …

Access-A-Ride Accident Claims (Follow-Up)

… included in our initial report, Access-A-Ride Accident Claims ( 2012-S-12 ). Background Our initial report, … traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported …

Controls and Accountability of Court, Trust and Bail Funds (Follow-up)

… of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit issued … to Incarceration (ATI) fees collected from bail cases. However, even after accounting for the ATI fees, there …

Oswego County – Transfer Station Cash Receipts (2015M-334)

… September 9, 2015. Background Oswego County is located in central New York State and has a population of … $7.8 million in revenue. Key Findings Attendants did not count and record the quantity of garbage disposal stickers … and compare the results to inventory levels listed on the daily inventory sheet. … Oswego County Transfer Station Cash …

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 … for the benefit of the Town of Hempstead and is governed by a seven-member Board appointed by the Town Supervisor. The …

New York Mills Union Free School District – Financial Management (2016M-107)

… Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which … not needed to fund operations due to operating surpluses, and consistently overestimated expenditures by almost $6.9 … the amount of unrestricted fund balance in a manner that benefits District residents. Develop and adopt a multiyear …

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)

… reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. … Although a previous OSC audit indicated the retiree health insurance reserve was improper, BOCES officials did …

Rochester Academy Charter School – Purchasing (2013M-144)

… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for … support purchasing decisions and payments. As a result of this weakness we reviewed 76 disbursements totaling $320,000 …

One-Year FAS – Career Plan

… will not be included in your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

One-Year FAS – New Career Plan

… will not be included in your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …

Tully Central School District – Financial Management (2016M-359)

… audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. … Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the … with balances totaling over $2.9 million as of June 30, 2015 were overfunded or potentially unnecessary. District …

Town of Stony Point – Budget Review (B6-13-15)

… Purpose of Audit The purpose of our budget review was to determine … complies with the tax levy limit. Key Recommendation Do not use non-recurring revenues to fund recurring operating …

Town of Somers – Justice Court (2013M-198)

… and recordkeeping duties, or that compensating controls are implemented. Ensure that the clerks deposit all moneys …

Valhalla Union Free School District – Network User Accounts (2022M-26)

… These unnecessary accounts had last log-on dates ranging from January 3, 2012, to September 3, 2021, and account for …