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Village of Clyde – Financial Management and Board Oversight (2013M-96)

… through January 11, 2013. Background The Village of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The Village is governed by a Board of Trustees which comprises four … The Board has not adopted an investment policy, which is required by law, or any policies or procedures for …

Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011

… whether Empire BlueCross BlueShield's (Empire) payments for certain special items were reasonable in relation to the … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they …

XVI.4 Accounting Policies and Principles Applicable to Agencies – XVI. Financial Reporting

Rochester City School District – Payroll and Procurement (2016M-435)

… 1, 2014 through October 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is …

State Comptroller DiNapoli Releases School Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Garden …

Truxton Fire District – Board Oversight (2022M-123)

… internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …

Town of Throop – Highway Department (2021M-115)

… activities. The Board and Superintendent did not:  Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget for long-term road …

East Ramapo Central School District – Budget Review (B21-5-4)

… (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, … one academic) expressed concerns that the 2020-21 fiscal year budget may be under-funded by approximately $25 to $30 … of the District’s proposed budget for the 2021-22 fiscal year. Key Findings Our review of the 2021-22 budget …

Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)

… Purpose of Audit The purpose of our audit was to determine whether … April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. …

Opinion 93-12

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those …

State Comptroller DiNapoli Releases School Audits

… and the Palmyra-Macedon Central School District . "In today's fiscal climate, budget transparency and … such as when employees do not submit payroll information in a timely manner. Additionally, district officials did not … does not establish a threshold value for tagging assets. In addition, the IT department does not have written …

Opinion 93-33

… to qualify under those sections (see, gen., US Postal Service Publication DMM Issue 46, 7-1-93, section E216, …

Opinion 2008-4

… This opinion represents the views of the Office of the State Comptroller at the time it … district matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) … of a local law, provide for the use of general fund money for this purpose. Articles 12 and 12-A of the Town Law …

Opinion 95-27

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of State aid paid to a school district attributable to court orders or judgments) SCHOOL DISTRICTS -- Powers and …

Comptroller DiNapoli Releases Municipal Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Schuyler …

Oversight of Hazardous Materials and Waste

… if SUNY institutions have developed adequate controls to effectively safeguard campus communities against hazardous … if SUNY institutions have developed adequate controls to effectively safeguard campus communities against hazardous …

State Comptroller DiNapoli Releases Municipal Audits

… County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business … 2021 records. While the treasurer is required to sign all checks, she signed only six of the 247 checks issued by the district …

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 …

State Comptroller DiNapoli Releases School Audits

… used, the recalculated amount of unrestricted fund balance at year end ranged between 5 and 9 percent of ensuing years' … for leave time she was not entitled to which was valued at $4,070. For access to state and local government spending, …

Utica City School District - Payroll (2018M-175)

Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported.