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Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… Objective  Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight.  Key Findings  The Department officers (Officers) and members did not enforce … Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided …

Town of Windsor – Financial Management (2025M-24)

… – pdf] Audit Objective  Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s … Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund …

Lewis County – Purchase Cards (2024M-41)

… purchase card charges were properly approved, supported and for appropriate purposes.  Key Findings  We reviewed 366 purchase card charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly approved and supported and did not follow County policies. For …

Cayuga County Community College – Information Technology (2013M-291)

… software inventory list. Account for all software licenses by purchase orders, license agreements or other supporting documentation, which shows the number of licenses for each software item or package purchased. Monitor …

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… Purpose of Audit The purpose of our audit was to determine whether … officer. Neither the Board nor the membership reviews debit card transactions. Key Recommendations Provide oversight …

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … $8,936 and potentially:  Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate …

Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)

… The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an …

Town of Lisbon – Financial Condition (2012M-202)

… The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The … a Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2011 operating … $15,553 for the water fund, $66,088 for the sewer fund, and $37,879 for the library fund. Key Findings The Board did …

Andes Central School District – Financial Management (2013M-250)

… Tax Law statutory limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance with statutory directives. …

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the … reconciliations. The Supervisor allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks …

North Shore Public Library – Financial Condition (2013M-344)

… year. Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through 2011-12, … financial information from the Library Director, including cash flow projections, fund balance projections or a … by reviewing detailed monthly reports that include cash balances, receipts and disbursements, a comparison of …

Smithtown Central School District – Capital Projects (2016M-202)

… project administrator to submit periodic reports that show actual revenues and expenditures over the life of each project compared to the approved budget. …

Massena Central School District – Financial Condition (2016M-21)

… Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which operates five … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. Review current EBALR …

Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… The purpose of our audit was to assess the Authority’s housing occupancy process and examine IT controls over the … 1, 2013 through July 25, 2016. Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified individuals. The Authority, which …

Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)

… fees, surcharges, bail and restitution was collected from January 2011 through December 2013. Key Findings The … reports are provided at each Board meeting. Perform the required annual audit of the records and reports of the …

Becoming Eligible for a Benefit – State Police Plan

State Comptroller DiNapoli Releases Municipal & School Audits

… P. DiNapoli today announced the following local government and school audits were issued. Newburgh Enlarged City School … District – Financial Management (Orange County) The board and district officials overestimated certain appropriations, underestimated certain revenues, and made unbudgeted year-end transfers totaling $67 million, …

Chazy Union Free School District – Medicaid Reimbursements (2021M-166)

… totaling $12,875. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …

Granville Central School District – Medicaid Reimbursements (2021M-90)

Determine whether the Granville Central School District District maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided

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

… seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not subject to … agreed with our recommendations and indicated they plan to initiate corrective action. …