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Cayuga County Community College – Information Technology (2013M-291)

… software inventory list. Account for all software licenses by purchase orders, license agreements or other supporting documentation, which shows the number of licenses for each software item or package purchased. Monitor …

Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)

… School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …

Connetquot Public Library – Cash Disbursements (2017M-125)

… to examine the Library’s controls over cash disbursements for the period July 1, 2015 through October 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $6,040,900. Key Findings …

East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)

… Purpose of Audit The purpose of our audit was to determine if the Board ensured that … Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, …

Addison Central School District – Financial Condition (2016M-30)

… audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 …

Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… approximately $1.1 million. Key Findings The Executive Secretary provided inaccurate and unsubstantiated information …

Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court's … January 1, 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population … Town of Cameron Justice Court and Town Supervisors Records and …

Village of Penn Yan – Water Operations (2013M-104)

… 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. … unknown future capital costs, and is holding this money in a reserve that was not legally created. Key … be needed for future capital projects and place the funds in a lawfully established reserve fund …

Village of Depew – Internal Controls Over Capital Projects (2013M-29)

Village of Depew Internal Controls Over Capital Projects 2013M29

Thurston Fire Company – Board Oversight (2016M-429)

… in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … and responsibility and the procurement policy does not include thresholds or information required to be … Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at least two …

Town of Lisbon – Financial Condition (2012M-202)

… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …

Andes Central School District – Financial Management (2013M-250)

… Andes Central School District Financial Management 2013M250 …

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed by an … checks using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was … check signing authority to the bookkeeper. Manually sign all Town checks. Periodically compare the approved …

North Shore Public Library – Financial Condition (2013M-344)

… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … members. It reported operating expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library …

Town of Lockport – Justice Court (2018M-36)

… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2016 … an accurate monthly accountability to reconcile the Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports were …

DiNapoli Releases School Audits

… completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , Holley Central School District and the … completed audits of the Brighter Choice Charter Middle School for Boys Brighter Choice Charter Middle School for …

State Comptroller DiNapoli Releases Municipal Audits

… claims and annual contracts to be paid before audit and approval. The board also exceeded its authority by allowing a … County) Corporation officials did not provide adequate approval and oversight of the revolving loan program. … lacked required documentation of a commercial loan denial letter. The director did not adequately follow up with seven …

Becoming Eligible for a Benefit – State Police Plan

State Comptroller DiNapoli Releases State Audits

… Education Services Corporation: Tuition Assistance Program Wagner College (2015-T-3) Auditors determined Wagner was overpaid $97,947 because school officials … requirements and three students who were not enrolled at Wagner for the semesters in question. Higher Education …

State Comptroller DiNapoli Releases Municipal & School Audits

… supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did not prepare and file the 2021 through 2024 Annual Financial Reports with DiNapoli’s office, as … Financial Report (AFR) each year. As a result, as of Jan. 31, 2025, the district’s AFRs for the 2019 through 2023 …