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State Comptroller DiNapoli Releases Audits

… most common non-English languages and Executive agencies to publish a Language Access Plan (Plan) to ensure meaningful access to services for Limited English Proficiency New Yorkers. The Department …

DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District

… sound fiscal and administrative practices and a disregard for the interests of taxpayers,” said DiNapoli. “Instead of … urge Hempstead’s administrators and school board members to act immediately and address the issues contained in this report.” DiNapoli’s office found a number of payments to administrators that raised concerns. This includes the …

Putnam County Industrial Development Agency – Management Practices (2013M-257)

… Purpose of Audit The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, 2013. Background The PCIDA was established in 1995 …

West Valley Central School District – Financial Management (2013M-178)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of unexpended …

Opinion 89-56

… in the opinion. LOCAL LAWS -- Compensation (authority to make incentive payments to employees who report health care services billed but not … law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health …

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … from approximately $564,000 at the end of 2011-12 to less than $156,000 at the end of 2013-14 due to operating …

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… approximately $202,000. Key Findings The Treasurer and his wife misappropriated more than $95,000 of Department funds. … checks, deposit slips and financial records and reports. Contract annually with a CPA to audit the Treasurer’s records. …

Schoharie County – Stream Restoration Project and Contract Process (2015M-87)

… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream … Restoration Project and the overall contract process for the period January 1, 2013 through September 23, 2014. … approved, monitored and paid, and no procedures were taken to ensure the lowest possible cost was paid for 18 of 28 …

Town of Sodus – Financial Management and Professional Services (2013M-99)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of professional services for the period January 1, 2011, through February 14, 2013. … inaccurate revenue and expenditure estimates, which led to the accumulation of significant surplus funds. The Board …

State Agencies Bulletin No. 2028

… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … 2022 M/C Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … payment of performance advances effective April 1, 2022, to eligible M/C employees based on the April 2020 Salary …

State Comptroller DiNapoli Releases State Audits

… Compliance with the Reimbursable Cost Manual (2015-S-27) For the three calendar years ended Dec. 31, 2013, Easter … severance pay, compensation for work that was not related to the special education programs, excess compensation and … located in Lackawanna, provides a variety of services to the Erie County community, including preschool special …

Taxes – 2022 Financial Condition Report

… Increased Significantly in SFY 2021-22 from $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York State tax … tax (PIT) collections grew by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 million (the top tax rate …

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board did not adopt multiyear financial or capital plans to address long-term priorities. An accounting firm hired to …

Vested Retirement Benefit – State Police Plan

DiNapoli: Village Fiscal Stress Declines Again

… in "moderate fiscal stress" and six as "susceptible to fiscal stress." Last year, a total of 18 villages were … fiscal stress," said DiNapoli. "I commend local officials for this improvement and believe that sensible budgeting and …

True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)

… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. … employees must be fingerprinted before they are authorized to work in a school in New York State." We requested …

Elba Central School District – Financial Condition (2013M-240)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District …

Cost-Saving Ideas: School District Auditing – External Auditor

… (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use the  request for proposal (RFP) to hire the external auditor on a five-year basis/term. …

Barker Central School District – Payroll (2023M-19)

… calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment … agreement which suggests the employee was not eligible to receive overtime payments. One employee was paid $657 in … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or District policy. Key …

Rondout Valley Central School District – Fixed Assets (2023M-36)

… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District … on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District … generally agreed with our findings and indicated they plan to initiate corrective action. 1 District officials stated …