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Peekskill City School District - Network User Accounts (2021M-195)

… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … disabled. Provide periodic IT security awareness training to all users who use IT resources. District officials agreed …

Ellenville Central School District – Network User Accounts (2022M-18)

… network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months …

Ogdensburg City School District – Medicaid Reimbursements (2022M-52)

… in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely … when appropriate. Key Recommendations Establish procedures to ensure that all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …

Village of Schaghticoke – Board Oversight (2023M-78)

… – pdf] Audit Objective  Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings  The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …

Village of Canastota - Board Oversight (2018M-256)

… work, audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s … with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a …

Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)

… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …

Multiple Dwelling Property Inspections (2018-MS-1)

… Determine if municipalities are utilizing resources to perform FSPM inspections of residential buildings with … Follow-up on violations did not always occur timely to ensure violations were resolved. Key Recommendations … and institute basic MD inspection program procedures to ensure: All MD properties are inspected, as required. …

Elba Central School District - Financial Management (2018M-96)

… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1  Our audit focused primarily …

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. … Ensure available funds are invested within legal limits, to maximize interest earnings. Prepare cash flow forecasts … and have initiated, or indicated they planned to initiate corrective action. …

Town of Cicero - Procurement (2020M-8)

… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… insurance buyouts that they may not have been entitled to during our audit period. The health insurance buyout … in the CBAs and determine whether changes should be made to the buyout calculations. Review and approve the health … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

… the cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District … fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should …

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… service fund although the funds had not been designated to pay debt. District officials improperly restricted funds … the debt reserve and, if appropriate, transfer these funds to a special revenue fund. Consult with legal counsel on the … and indicated that they have initiated, or planned to initiate, corrective action. …

Northeastern Clinton Central School District – Transportation State Aid (2024M-47)

… Manager (Business Manager) promptly filed accurate aid applications with the State Education Department (SED), and … established procedures to ensure transportation aid applications were accurately filed, the District’s aid may … procedures for preparing and submitting transportation aid applications. Monitor the Business Manager’s work to ensure …

State Police Bulletin No. SP-225

… Purpose: The purpose of this bulletin is to notify agencies of an increase in union dues for PBA of … Questions: Questions regarding PBA dues may be directed to the PBA Director of Members Services at (518) 462-7448. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …

Opinion 97-13

… FIREFIGHTERS -- Service Award Programs (service credit for training taken during a period of suspension); (service credit for training taken without approval) GENERAL MUNICIPAL LAW, … serving a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer …

Opinion 98 - 22

… a publicity fund by local law (see, e.g. 1981 Opns St Comp No. 81-244, p 259; 31 Opns St Comp, 1975, p 53; 30 Opns St Comp, 1974, p 82; compare 30 Opns St Comp, 1974, p 22, …

State Comptroller DiNapoli Releases Municipal & School Audits

… opt-out payments totaling $6,000. Officials were unable to explain why the former supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for … County) The board did not properly audit all claims prior to payment. Of 173 claims reviewed totaling $620,325, 96 …

State Comptroller DiNapoli Releases Municipal Audits

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance and have allowed unrestricted fund balance to exceed statutory limits for the past three fiscal years. … statutory limit each year during this period.   For access to state and local government spending and nearly 50,000 …