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State Comptroller DiNapoli Releases Audits

… that applicants complied with registration and permit application requirements. DOT officials made some progress in … for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company (MTA Bus) provides bus service in portions of the …

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

… this proposed incentive payment constitutes a gift of town funds in violation of Article VIII, §1 of the State … this proposed incentive payment constitutes a gift of town funds in violation of Article VIII 1 of the State Constitution …

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)

… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 through April 30, 2014. …

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

… budgeted general fund appropriations were $71.2 million. Key Findings The Board did not provide adequate oversight of … cost was paid for 18 of 28 professional service contracts. Key Recommendations Create policies and procedures relating …

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

… 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: … code on the employee’s Job Data page is 0004 and the FIS Amount field is blank. FIS At or Below Current – if the …

State Comptroller DiNapoli Releases State Audits

… audits have been issued: State Education Department: Easter Seals New York, Compliance with the Reimbursable Cost … For the three calendar years ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its … in parent agency administration services provided by Easter Seals NY that included executive compensation above …

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

… fiscal stress," said DiNapoli. "I commend local officials for this improvement and believe that sensible budgeting and … "susceptible to fiscal stress," or has "no designation." For the fiscal year ending 2016, the three villages in …

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)

… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …

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 …