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State Comptroller DiNapoli Releases Municipal Audits

… auditors reviewed were either not properly supported or for questionable or inappropriate purchases. Town of Caneadea – Fund Balance … fund balance and spent down fund balance by $427,000 or 71 percent. The board also appropriated fund balances the …

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 …

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

… negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the … month or period involved. Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should also be …

Veterans Day Message from State Comptroller DiNapoli

… and conflicts continuing around the world, this Veterans Day we must remember the sacrifices countless Americans have … Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state and nation strong. …

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

… 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Regional Water Board was created in 1994 under New … 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 … The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the approximately 19,200 residents …

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

… adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, … pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that … comparing gallons pumped, gallons delivered to stick-measured readings and investigate and resolve …

Introduction – Information Technology Contingency Planning

… Information technology (IT) has become an integral part of most local governments’ and school … Information technology IT has become an integral part of most local governments and school …

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 …