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Opinion 88-22

… residents. You state that the town is constructing sewage treatment plants in two sewer districts and has applied for … priority on a project which provides for the use of sewage treatment plant lands for certain other purposes than a project which …

DiNapoli: 23 School Districts Designated in Fiscal Stress

… that school districts faced in SY 2020-21, the first full year of operations under pandemic conditions. The report … School Districts in Stress Fiscal Years Ending 2021 Full List and Detailed Information for School District Stress …

DiNapoli Report Highlights Regional Education Trends

… and conditions across the state. The report analyzes school district financial and demographic information from … said. "By examining regional comparisons and trends in school district revenues, expenditures and student … An interactive map, providing users with dashboards that compare each region …

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

Prattsburgh Central School District – Tax Collection (2016M-122)

… of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, … $9.8 million. Key Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The Board should …

Three Village Central School District – Fuel Inventories (2015M-271)

… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … The Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not …

XV.6.B Negative Payroll Balances – XV. End of Year

… The Negative Segregation Balance, NYKK0264 report can be accessed within SFS via: SFS Financials > Commitment … The Negative Segregation Balance NYKK0264 report can be accessed within SFS via SFS Financials > Commitment …

Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)

Upper Mohawk Valley Regional Water Board Water Accountability 2015M300

Gloversville Public Library – Claims Processing (2014M-81)

… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims … Key Finding The Board does not have policies or procedures to ensure that claims are adequately documented, audited and … Establish a claims processing policy and procedures to ensure that claims are properly documented and audit all …

Town of Johnstown - Fuel Inventory (2019M-178)

… Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and … Superintendent should: Ensure fuel pumps are maintained in proper working order and access to pumps is monitored. …

Introduction – Information Technology Contingency Planning

… Information technology (IT) has become an integral part of most local governments’ and school districts’ operations. … communication, and accounting and reporting. The impact of an unplanned IT disruption involving the corruption or loss of data or other computer resources from human error, malware …

Forestville Central School District - Information Technology (2019M-170)

… and application user accounts were not properly managed. In addition, sensitive information technology control …

Randolph Central School District - Financial Management (2019M-232)

Determine whether the Board and District officials properly managed fund balance and reserves

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …

Red Creek Central School District – Financial Management (2020M-75)

… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …

South Jefferson Central School District – Payroll (2024M-31)

… paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether … increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we discussed with District …

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling … and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) …

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …

Overview – When Employees Retire

… Employees must apply for retirement in order to start receiving their pension. To …

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide …