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A Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan

Accounts Payable Advisory No. 44

… not receiving ePayments, agencies should confirm whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or vouchers, (ii) vendors have designated a location with an ACH payment …

Sullivan County – Time and Attendance (2017M-55)

… from recording their time, and there were 174 workdays when the Director of Probation did not log in to his work …

City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …

Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)

… Services (BOCES) is an association of 32 component and two noncomponent school districts and is governed by a seven-member Board of Education elected … policy for effectively monitoring accounts receivable and ensuring that amounts due for cooperative services are …

Southampton Union Free School District – Special Education Claims Processing (2016M-200)

… The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The District, … not formally documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. Key Recommendation …

Uniondale Union Free School District – Procurement (2016M-195)

… on the invoices matched the contracts or cooperative bids. Not all purchases were made with preapproved purchase … and services from government contracts or cooperative bids. Ensure that purchases are not made until the purchasing …

Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)

… Background The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe … provide guidance or requirements for seeking competition when procuring professional services. District officials did …

Whitehall Central School District – Internal Controls Over Payroll (2013M-159)

… controls over payroll for the period July 1, 2011, to March 31, 2013. Background The Whitehall Central School …

Sauquoit Valley Central School District – Financial Condition (2016M-88)

… our audit was to review the District’s financial condition for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20 million. … District has used fund balance to help finance operations for each of the past three fiscal years. Key Recommendations …

Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)

… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … Oswego County Board of Cooperative Educational Services is an association of nine component school districts. BOCES, … for supervisory review. Ensure that separation payments are made according to the terms of negotiated agreements and …

South Country Central School District – Procurement (2013M-91)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background The South Country Central … reviewed 36 claims totaling $1,199,894 that were subject to the District’s procurement policy during the period July …

Lake Placid Central School District – Claims Auditing (2016M-84)

… was to examine the District’s claims auditing process for the period July 1, 2014 through December 31, 2015. Background The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates …

Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through … January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and …

Village of Lindenhurst – Claims Processing (2016M-345)

… the Village’s claims processing procedures for the period March 1, 2015 through May 31, 2016. Background The Village of …

Cornwall Central School District – Financial Condition (2015M-148)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and New … closely monitor the level of unrestricted fund balance to stay within the maximum allowable by law, while continuing …

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming … Village of Silver Springs Water Accountability and Billing 2015M139 …

Orchard Park Public Library – Audit of Claims (2016M-191)

… period January 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the … Orchard Park Public Library Audit of Claims 2016M191 …

Westchester Library System – Procurement (2015M-199)

… public library system which was chartered by the New York State Board of Regents in 1959. The Library System, … The Library System’s purchasing policy does not address New York State General Municipal Law bidding or best value …

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 320 eligible … Review all unclaimed services identified in this report and submit any eligible claims for reimbursement. District … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …