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Village of Keeseville – Financial Condition (2013M-192)

… is located in Essex County. The Village is governed by a Board of Trustees which comprises four elected Trustees …

Contract Advisory No. 20

Agencies have reported experiencing technical difficulties when generating an STS or AC 340S

XV.1 Overview – XV. End of Year

Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)

… there were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …

Dutchess County Industrial Development Agency – Management Practices (2013M-251)

… The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management … comprises seven members who are appointed by the Dutchess County Legislature. DCIDA reported 33 active projects … agreements with 21 businesses. Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board did not …

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

… Oysterponds Union Free School District Financial Management Check Signing and Information Technology …

Comptroller DiNapoli Releases Municipal Audits

… Sanitary District No. 1 – Selected Financial Activities (Nassau County) District officials did not enforce certain … upon retirement. Niagara Falls Water Board – Financial Management (Niagara County) The water board and water … letter. The city’s proposed budget complies with the property tax levy limit. For access to state and local …

Caledonia-Mumford Central School District – Financial Management (2024M-101)

… the District’s outstanding future financial commitments by a total of $1.3 million over the three years, which made …

Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)

… subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and … period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B Felony) and was … her monthly public pension. This sentence represents the first time a public official in New York State surrendered …

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… and Finance. Most student treasurers did not maintain cash receipt and disbursement ledgers. Key Recommendations Ensure … and procedures, follow the specific requirements for the receipt of funds and maintain adequate and appropriate …

Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)

… what extent nursing home claims exceeded the bed reserve day limits.  During the five year audit period ended March … for bed reserve claims that exceeded the bed reserve day limit.  However, because reimbursement rates were the same for both standard and reserve care during our audit period, we determined no significant …

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… whether the difference is caused by recordkeeping errors, leaks, thefts or malfunctioning meters. Key Recommendations …

Town of Pittstown – Records and Reports (2013M-5)

… of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. … is the legislative body and has overall responsibility for managing operations. The Board comprises four elected … Town Supervisor. The Town’s budgeted appropriations for the 2012 fiscal year were approximately $2.5 million for …

State Comptroller DiNapoli Releases School District Audits

… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase …

Town of Davenport – Financial Operations (2013M-62)

Town of Davenport Financial Operations 2013M62

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … State, and Federal resources that is not under the control of the local school board and is governed under Education Law … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …

Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)

… financial and information technology operations for the period June 1, 2012 through October 28, 2013. Background The … $651,100 funded primarily by real property taxes, sales tax, State aid, and water and sewer rents. The Village is … use policy, a breach notification policy and a disaster recovery plan. Additionally, Village officials have not …

Village of Unadilla – Budgeting (2013M-143)

… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …

Eldred Central School District - Financial Condition (2018M-138)

… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …

Canton Central School District - Claims Audit Process (2018M-186)

… The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key Recommendations The claims auditor …