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Bellmore Union Free School District – Financial Condition (2016M-276)

… audit was to examine the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.5 … appropriations by an average of $4.4 million per year for fiscal years 2012-13 through 2014-15. Over the past three …

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns of … Salmon River Central School District Budgeting Practices and …

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … consistently followed established procedures outlined in the employee handbook. Key Recommendations Review and …

Johnsburg Central School District – Payroll (2014M-174)

… The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is governed by an elected … Ensure that all employees and supervisors review and sign timecards or time sheets certifying that the hours …

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… year totaled approximately $570,000. Key Findings Board meeting minutes were not transparent, as motions were not … in a timely manner. Key Recommendations Ensure that meeting minutes provide a clear record of Board actions, key …

Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. …

Town of Orangetown – Overtime (2017M-48)

… The Town of Orangetown is located in Rockland County and has a population of approximately 50,500. The Town is … total approximately $73 million. Key Findings The Board and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not adequately monitor …

Town of Hartford – Online Banking and Information Security (2016M-385)

… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … recovery plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with …

Village of Shortsville – Board Oversight (2015M-5)

… or provide for an annual audit of the Clerk-Treasurer’s books and reports. Village officials consistently adopted … Audit the Village’s annual financial report and supporting books annually, or engage the services of an independent …

Village of Bellport – Claims Processing (2014M-126)

… 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk … Village of Bellport Claims Processing 2014M126 …

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …

Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave … methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. Background The …

Buffalo Sewer Authority – Industrial Waste Section (2016M-434)

… appropriations for the 2016-17 fiscal year totaled $54 million. Key Findings IWS personnel do not measure or …

Village of Westfield – Water and Sewer Operations (2014M-209)

… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the … of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue accounts. Key …

Town of North Salem - Agricultural Exemptions (2018M-194)

… is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax exemptions …

Remsen Central School District - Claims Audit Process (2019M-86)

… auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …

Tuckahoe Common School District - Purchasing (2018M-228)

… Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and … $422,677 and found the District did not seek competition for eight providers paid $309,300. The District paid an …

State Comptroller DiNapoli Releases School District Audits

… access and/or loss. Officials did not monitor compliance with the district’s acceptable use policy. Officials also did …

Caribbean Heritage Month Celebration

… DiNapoli will host his annual Caribbean American Heritage Month celebration in honor of the rich and diverse … about Caribbean identity About Caribbean American Heritage Month Since 2005, June has been recognized as Caribbean American Heritage Month in the United States. The U.S. has attracted …

Alternative and Out-of-Service Death Benefits – State Police Plan