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State Comptroller DiNapoli Releases Municipal Audits

… anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to be documented and … and paid but found they lacked required documentation of a commercial loan denial letter. The director did not …

State Comptroller DiNapoli Releases State Audits

… With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts Inc. (PROMESA) (2015-S-24) Auditors found that … and credit card late fees. State University of New York (SUNY): Compliance With Payment Card Industry Standards (2015-S-65) SUNY schools were generally knowledgeable about PCI …

State Comptroller DiNapoli Releases Municipal Audits

… not accurately pay employees’ salaries, wages and benefits or properly accrue leave benefits. Auditors reviewed payments … result, the city paid employees for time they did not work or accrue. Two sewer treatment plant employees received … communicates the costs associated with GLWD operations or the associated funding sources to taxpayers. The board …

Opinion 99-6

… lieu of taxes (see, e.g., Public Authorities Law, §§1012, 1020-p[2], 1105 [3], 1296[2], 2770[1], 2796[1]; see also … exempt from taxation (Public Authorities Law, §§1012, 1020-p[2], 1105[1], 1296[1], 2766, 2792; see also General …

State Agencies Bulletin No. 1996

… Partial IIB BU21 N/A OID O25 OT for Ann 2080 - 2.5 R25 OCS OH5 OT - Hourly/Biweekly 2.5 RH5 OTK OR5 Overtime Recall …

State Agencies Bulletin No. 1997

… CH5 Covid-19 OT Hry/Biw 2.5 RO5 O19 CU2 Covid-19 OT for Ann-2000 2.5 RUC C75 OU2 OT for Ann 2000 - 2.5 RU2 OTA O2R Overtime OT Recall Ann 2000 2.5 ROR RCL OH5 OT - Hourly/Biweekly 2.5 RH5 OTK RO2 …

Becoming Eligible for a Benefit – State Police Plan

XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures

… Conduct condition assessments of eligible assets and summarize the results using a measurement scale; Estimate …

Operational Advisory No. 24

… the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations   Chapter XV – End of Year … and State payments. For specifics, please visit the Guide to Financial Operations,  Chapter XV - End of Year . …

Granville Central School District – Medicaid Reimbursements (2021M-90)

… The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling … with our recommendations and indicated they have initiated or planned to initiate corrective action. …

Canandaigua City School District – Procurement (2022M-141)

… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… report - pdf] Audit Objective Determine whether the Cherry Valley-Springfield Central School District (District) … Determine whether the Cherry ValleySpringfield Central School District District …

Town of Decatur – Town Clerk (2020M-58)

… The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … duplicate receipts. Report and remit all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and …

Village of Hagaman – Claims Auditing (2022M-11)

… ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their signatures on claims … ensured claims were properly audited and approved before payment …

REACH Academy Charter School - Cash Disbursements (2019M-130)

… Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by the School’s … Cash disbursements were not properly approved prior to payment, supported or accounted for in a timely manner. … Appoint a claims auditor. Develop procedures to preapprove purchases and document and verify that goods …

New Hartford Central School District – Procurement (2016M-153)

… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … $49.4 million. Key Finding The District developed a policy to address the procurement of goods and services not subject to competitive bidding, but the policy did not specify the …

Otego-Unadilla Central School District – Financial Condition (2015M-245)

… District, which operates three schools with approximately 900 students, is governed by an elected seven-member Board of … for the 2015-16 fiscal year total approximately $22.1 million. Key Findings District officials adopted budgets from 2012-13 through 2014-15 that included $3.5 million of fund balance as a financing source. District …

Chazy Union Free School District – Medicaid Reimbursements (2021M-166)

… provided. Claims were not submitted and reimbursed for 651 eligible Medicaid services provided. Had these services …

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… January 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the … Lake View Fire District Internal Controls Over Financial …

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)

… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee to examine the Department’s finances each year. Not all …