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Carmel Central School District - Extra-Classroom Activities (2018M-45)

… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …

McLean Fire District - Financial Operations (2017M-296)

… [read complete report - pdf] Audit Objective Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not ensure annual financial reports were filed. …

Leaves of Absence – Police and Fire Plan

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …

Leaves of Absence – Non-Contributory Plan with Guaranteed Benefits

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …

Leaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …

Leaves of Absence – Career Plan

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …

Leaves of Absence – New Career Plan

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is …

Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)

… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $43.2 … and certify payrolls prior to the transfer and release of funds to pay employees. … RavenaCoeymansSelkirk Central …

West Hempstead Water District – Life Insurance (2016M-393)

… provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016. … approximately $3.5 million. Key Finding The District paid for individual whole life insurance coverage for seven … consult with District counsel to take steps to ensure that all insurance policies are permissible. … West Hempstead …

Albany Public Library – Leave Accruals (2015M-293)

… 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a …

Town of Patterson - Recycling Center Cash Receipts (2019M-237)

… recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash receipts were … recorded and remitted timely and intact in the same form and amount as received …

Fallsburg Central School District - Fund Balance Management (2020M-12)

… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …

Accounts Payable Advisory No. 13

… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …

Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)

… Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, …

Town of Stuyvesant – Procurement (2017M-54)

… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member …

Greenwich Central School District – Claims Auditing (2016M-37)

… is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in …

State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show …

Lackawanna City School District - Tuition (2019M-59)

… was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an …

Becoming Eligible for a Benefit – Special 20- and 25-Year Plans

State Comptroller DiNapoli Releases Audits

… at Public Pools, Beaches, and Spray Grounds (2016-S-55) All three agencies have appropriate controls in place and are …