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Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)

… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …

Town of Roseboom - Long-Term Planning (2018M-115)

… Develop long-term financial and capital plans to ensure financial resources are available to replace capital assets in a timely manner. Adopt a … that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …

Oversight of Pupil Transportation Services (Follow-Up)

… training and safety technique requirements for school bus drivers and school bus safety training instructors and make rules and … District to certify to the Department that its school bus drivers have successfully completed the …

DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic

… and other “miscellaneous revenues” reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY … In FY 2024, the latest available year, the city issued 5.6 million speeding tickets in school zones, up from 4.7 … in FY 2021, as the Federal Reserve began raising interest rates to curb high inflation. Looking Ahead Several risks on …

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… a Voucher Authorizer at the agency via phone call or email. Agencies have the following responsibilities to ensure … Online agencies must ensure their Voucher Authorizers’ email addresses are up to date in the Statewide Financial System, as these are the email addresses Bureau auditors will use. Bulkload agencies …

XII.6.P Processing a Payment to a Military Address – XII. Expenditures

… with guidance on how to process payments to a military address using the Statewide Financial System (SFS). Process … Document Preparation: To process a payment to a military address using the SFS, Business Units must first request a … Field Name Entry to SFS T302-STR-ADDR-1 TVOH-STR-ADDR-1 Address Line 1 Enter the military unit. T302-STR-ADDR-2 …

Selected Aspects of Railcar Fleet Maintenance (Follow-Up)

… usually performed on time, there was still an opportunity for improvement because this was not always the case. We … that Transit and Railway re-assess the 80-percent goal for timeliness of inspections to determine whether a higher … the inspection interval for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials …

Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)

… l Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board … for the fiscal year ending May 31, 2023 was not presented to the Board until March 2024, more than nine months after … 30. Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and New York …

State Comptroller DiNapoli Releases Municipal Audits

… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

Division of Housing and Community Renewal Bulletin No. DH-22

… of Housing and Community Renewal. Effective Date(s) The new provisions are effective April 1, 2004. Payments may be … paychecks dated 11/15/06. Contract Provisions Under the new provisions of Chapter 111 of the Laws of 2006, the … eligible to receive earlier effective dates based on the new provisions. The agency must submit a Pay Request using …

State Agencies Bulletin No. 793

… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

XIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement

… Refunds to an Agency Sole Custody Account Process and Transaction Preparation: If an employee … was issued a check from a Business Unit’s sole custody account, the advance must be reconciled outside of SFS.   The … employee must provide a check payable to the sole custody account at the time of submission of the expense report for …

Accounts Payable Advisory No. 35

… Selecting the Appropriate Payment Term and Scheduled Due Date …

Accounts Payable Advisory No. 40

… been added, with the following information: In order to account for payments properly, Business Units must always use …

Ellicottville Central School District - Information Technology (2019M-14)

… Key Findings District officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal use. … of employee Internet use to ensure it complies with Board policies. District officials agreed with our …

Town of Almond - Tax Collection (2019M-188)

… for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a …

Forks Fire District #3 - Financial Planning (2018M-20)

… reserves and a multiyear financial plan. Consult with the District's attorney and ensure the capital reserve funds are properly established. District officials generally agreed with our recommendations … corrective action. Appendix B includes our comment on the District’s response. …

Kings Park Central School District - Procurement of Professional Services (2020M-22)

Determine whether the Board and District officials adhered to the law and District policy when procuring professional services

Rockland County Community College - Employee Benefits (2020M-5)

… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were inaccurate, for a … net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the County to ensure they are billed …