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IX.12 Overview – IX. Federal Grants

State Comptroller DiNapoli Releases School District Audits

… annual budgets, or board meeting minutes as required. Hancock Central School District – Non-Resident Student … physical IT assets and non-student user account access to the district’s network. In addition to sensitive IT control weaknesses, auditors found that 235 …

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… Purpose of Audit The purpose of our audit was to assess internal controls over the … No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. …

Orange Lake Fire District – Budgeting Practices (2015M-146)

… process for the period January 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located …

North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)

… process for the period January 1, 2013 through June 30, 2014. Background The North Patchogue Fire District … protection and emergency rescue services to approximately 18,000 residents. Budgeted appropriations for 2014 totaled …

Comptroller DiNapoli Releases School District Audits

… addition, employees stored personal data, such as photos, videos and music, on district computers. And district …

Town of Preston - Financial Management (2018M-81)

… four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, … 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although the Town has … fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …

Marathon Central School District – Fund Balances (2017M-280)

… were reasonable for the period July 1, 2016 through June 30, 2017. Background The Marathon Central School District … 2 percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, employee benefit accrued … were not used as budgeted and overfunded as of June 30, 2017. Key Recommendations Adopt a fund balance policy …

Real Property Tax Cap and Tax Cap Compliance

… Tax Cap Training These webinars provide a general overview of the Property Tax Cap for Local Governments and School …

Florida Union Free School District – Information Technology (2017M-146)

… information technology (IT) were appropriately designed and operating effectively for the period July 1, 2015 through … Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately 820 students. The …

Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)

… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to …

Village of Franklin – Fund Balance Management (2018M-13)

… managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. Background The … General fund budgeted appropriations for the 2017-18 fiscal year totaled approximately $150,000. Key Findings … revenues in 2014-15 and 2015-16 by an annual average of 18 percent. Village officials have not developed multiyear …

Rockland County Department of Social Services – Service Contracts (2014M-368)

… and financial reports with supporting documentation of actual costs, as stipulated in their contracts, and do not …

Village of East Rockaway – Justice Court Operations (2017M-206)

… deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background The Village of … by at least $1,963 each month between January and June 2016. The bail bank account had a balance of $1,590 as …

Minisink Valley Central School District – Financial Condition (2016M-26)

… The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and …

Manhasset Union Free School District – Separation Payments (2016M-150)

… Nassau County. The District, which operates three schools with approximately 3,340 students, is governed by an elected …

Contract Advisory No. 22

… the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the … subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date of the contract …

Tier Status – Article 14 Benefits

… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by … the Police and Fire Retirement System on or after July 1, 2009 but before January 9, 2010, you did not elect to be …

Sodus Central School District – Financial Management (2016M-392)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …

Silver Creek Central School District – Financial Condition (2015M-321)

… The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three schools …