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Comptroller DiNapoli Releases School Audits

… District and the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, … County) The district has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the …

XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management

… requirements The GFO is a dynamic document and the OSC Bureau of Contracts continues to update this chapter for … to the GFO,  Contract Advisories  are issued by OSC's Bureau of Contracts to address specific topics related to … in this chapter, contact information for the OSC Bureau of Contracts is located in  I.5 OSC Bureau Contact …

Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)

… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …

SUNY Bulletin No. SU-162

… Purpose To inform agencies of a new Earnings Program. Affected Employees SUNY employees in Bargaining Unit … Code of BIW Background OSC has created the new Earnings Program NBW (UUP Biweekly) to be used for Bargaining Unit 08 employees who have a BIW Pay Basis Code. The Earnings Program is available for agency use as of 8/1/09. Click here …

Travel Advisory No. 5

… may also be used as the sole documents of record only when the agency has complied with the State’s record … System Imaging and Attachment Guidance .  If the agency does not follow these requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …

State Agencies Bulletin No. 1299

… Purpose To inform State agencies of the new procedure that must be communicated to certain employees … Security Law, and sections 242 and 243 of the New York State Military Law, employees may be entitled to service … To inform State agencies of the new procedure that must be communicated …

City of Lockport - Budget Review (B1-16-16)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter … City of Lockport Budget Review B11616 …

Columbia County – Payroll (2014M-121)

… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does …

Contract Advisory No. 6

… Subject: The Vendor ID associated to a contract record in the Statewide … original contract (sequence 0) is in the Open status.  The Vendor ID cannot be changed once the transaction has been … discovers that a contract is associated with the incorrect Vendor ID. Use the attached chart: “ What To Do When An …

East Bloomfield Fire District – Financial Operations (2017M-154)

… policy to clearly require presentation and retention of price quotations or proposals and implement monitoring …

City of Newburgh – Budget Review (B17-6-18)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to … projections in the proposed budget are reasonable. The City faces potential increased salary costs when one of its …

Village of Wurtsboro – Financial Operations (2017M-71)

… duties over billing, cash receipts and disbursements, or implement compensating controls. Key Recommendations Adopt … the Clerk-Treasurer’s cash receipt and disbursement duties or provide adequate oversight of the Clerk-Treasurer’s work …

Town of Deerpark – Budget Review (B17-6-17)

… the Town’s general fund as of December 31, 2008. New York State Local Finance Law requires all municipalities that have … their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …

Village of Port Chester – Payroll (2017M-115)

… January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately 29,000. The Village is governed by an elected seven-member Board of Trustees. … how leave time accrual records are maintained or who is responsible for monitoring the balances, and as a result, …

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …

Vested Retirement Benefit – State Police Plan

Pembroke Central School District – Financial Management (2016M-31)

… review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … restricted, and District officials consistently budgeted for expenditures that could have been paid for with reserve …

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not … accounts. Both the Treasurer and Business Manager perform online banking transactions, but neither has received …

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… in Chautauqua County. The District, which operates two schools with approximately 924 students, is governed by … under-billed Ripley Central School District by $41,125. One nonresident student was not billed for $14,438 in tuition …

Avon Central School District – Information Technology (2016M-123)

… Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three …