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DiNapoli Releases School Audits

… announced his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central … is being spent appropriately and effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations …

State Comptroller DiNapoli Releases Municipal Audits

… follow up with seven of the 14 businesses to verify that funds were used for the approved purpose. Loan agreements do …

State Comptroller DiNapoli Releases Municipal & School Audits

… $50.6 million went to the district’s reserves. Caneadea Fire District – Treasurer’s Records and Reports (Allegany … and potentially helped remedy these issues. Beekmantown Fire District No. 1 – Investment Program (Clinton County) … determined that the district’s investments were legal, safe and liquid. However, officials did not develop and …

State Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: City University … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …

Opinion 99-6

… even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. New York … "that is far different from saying that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors …

Becoming Eligible for a Benefit – State Police Plan

Becoming Eligible for a Benefit – Article 14 Benefits

… may leave public employment and, at a later date, apply for and receive a  vested retirement benefit . You can choose … Article 14 information for PFRS Tier 3 members Covers pension disability and death …

XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures

… assets and summarize the results using a measurement scale; Estimate each year the annual amount necessary to …

Operational Advisory No. 24

Fiscal Year End 202526 Important Dates

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

… with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …

Kent Fire District No. 1 - Financial Operations (2019M-37)

… to reserves are included in the budget and that reserve funds are disbursed subject to permissive referendum and for …

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

St Paul Boulevard Fire District Board Oversight 2018M116

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an additional $1,095 for …

Westfield Academy and Central School District - Financial Management (2018M-67)

… limit by more than $650,000 (4 percentage points) as of June 30, 2017. The Board appropriated fund balance not … operations and overestimated appropriations by a total of approximately $2.7 million (6 percent). The Board did not … to be overfunded. Key Recommendations Reduce the amount of unrestricted fund balance to within the legal limit. Adopt …

Town of Lancaster - Information Technology (2018M-114)

… Town officials have not designed or implemented procedures to monitor compliance with the acceptable use policy or … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Ensure the acceptable use policy is distributed to all personnel and monitor IT use. Develop and maintain an …

Canandaigua City School District – Procurement (2022M-141)

… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… our audit work do not factor in the pandemic’s financial effects. Officials generally agreed with our recommendations …

Town of Decatur – Town Clerk (2020M-58)

… The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … duplicate receipts. Report and remit all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and …

Village of Hagaman – Claims Auditing (2022M-11)

… Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board … no claim is paid before audit and approval of the Board other than claims approved by resolution to be paid prior to audit. Ensure a resolution is passed …

REACH Academy Charter School - Cash Disbursements (2019M-130)

… approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … that goods and services are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. …