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Town of North Greenbush – Town Clerk (2017M-132)

… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …

Middleburgh Central School District - Information Technology (2019M-115)

… permissions were granted to individuals who did not need these rights. In two instances, officials did not know … and limit administrative permissions to those users who need them to perform their job functions. Provide employees …

Latham Fire Department – Length of Service Awards Program (2016M-279)

… recordkeeping system for the LOSAP attendance records and has not established procedures to ensure the information is organized and accurately recorded. The Committee did not establish an … records to ensure the information is better organized and accurately recorded. Ensure the information entered in …

City of Yonkers – Budget Review (B18-6-6)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … a plan to maintain fund balance at a reasonable level. Review the revenue estimates for metered water sales and … City of Yonkers Budget Review B1866 …

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Altona … , City of Jamestown and the Town of Warwarsing . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Altona …

Opinion 88-3

… no longer represent those views if, among other things, there have been subsequent court cases or statutory … bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State Comptroller (fines for … §52(2): Fines imposed under the Workers' Compensation Law are paid into the Uninsured Employers' Fund. You ask that we …

Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)

… – pdf] Audit Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear … be a vital tool that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward … adopt a multiyear financial plan, a fund balance policy or a reserve policy. As a result, officials continued to …

Comptroller DiNapoli Releases Municipal Audits

… Authority , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs … issue duplicate receipts for tax collections. Town of Milton – Financial Records and Reports and Sales Tax Revenues … Authority Town of Groveland Town of Hammond Town of Milton and a comprehensive audit of road infrastructure needs …

Comptroller DiNapoli Releases School Audits

… Union Free School District , Highland Falls-Fort Montgomery Central School District , Madrid-Waddington … the procurement of goods and services. Highland Falls-Fort Montgomery Central School District – Financial Condition … Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and the YorkshirePioneer …

Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds

… staff attendance. Monitor employees to ensure they are only paid for overtime hours worked. Monitor the number of …

Area #12 – Information Technology Contingency Planning – Information Technology Governance

Albany Community Charter School – Financial Operations (2013M-185)

… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is …

State Comptroller DiNapoli Releases School Audits

… (Erie County) School officials did not maintain accurate, complete and supported leave accrual and use records. … than anticipated. However, district officials decided to complete additional work and expand the project scope without … assets to replace. Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds …

Town of Hornellsville – Financial Management (2025M-102)

… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … of the actual fund balances of the TW and TOV funds which limited the Board’s ability to accurately assess the funds’ …

Opinion 91-6

… (see Marino , supra ; cf . Marvec-All State Inc . v Purcell , 110 Misc 2d 67, 441 NYS2d 618 affd 87 AD2d 593, 450 …

State Comptroller DiNapoli Releases Audits

… AGM and DOH needed to strengthen controls to ensure that only eligible products and expenses are funded by Nourish NY. …

Opinion 89-3

… §§104, 109-b: The exception for purchases made through the New York State Office of General Services does not apply to a … to a proposal for new bid specifications" ( Merritt v Gallagher , 96 AD2d 933, 934, 466 NYS2d 381, 383). Similarly, …

Averill Park Central School District - Payroll (2018M-255)

… to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. … and document his review date. Continue to use payroll change reports. District officials generally agreed with our …

DiNapoli Statement on Retirement of Rep. Carolyn McCarthy

… and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I …

Accounts Payable Advisory No. 41

… Subject: Using requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to … Using requisitions andor purchase orders POs for centralized contract purchases …