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Travel Advisory No. 5

… 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) .  Agencies are now required to retain documentation supporting Travel and Expense … transactions for six years. Online agencies are required to use the attachment feature in the SFS to store electronic …

Oneonta City School District – Payroll (2017M-202)

… of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, 2017. Background … governed by a Board of Education. Budgeted appropriations for the 2017-18 fiscal year total $38.6 million. Noteworthy …

Beaver River Central School District – Payroll (2016M-247)

… evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $17.4 million. Key …

State Comptroller DiNapoli Releases Municipal Audits

… disbursement details for three months; cash balances for two months; and bank reconciliations, bank statements and …

State Comptroller DiNapoli Releases School District Audits

… Officials did not develop a comprehensive acceptable use policy, monitor employee computer use, or disable 64 unneeded … of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six … access a district bank account. The board’s online banking policy dated April 24, 2013, had not been updated or …

Greater Amsterdam School District – Financial Condition (2016M-110)

… years. The District did not develop a multiyear financial plan to manage its fund balance and reserves. Key … residents. Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. …

Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)

… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County …

Statewide Local Sales Tax Collections Up More Than 21 Percent

… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

State Comptroller DiNapoli Releases Municipal & School Audits

… Chateaugay Central School District – Nonresident Homeless Student State Aid (Clinton County) District officials did not …

Chenango Forks Central School District – Financial Condition (2014M-98)

… condition for the period July 1, 2012 through February 26, 2014. Background The Chenango Forks Central School … balance and reduce reliance on fund balance as a financing source, while continuing to evaluate and explore ways to …

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… tuition for nonresident foster care students enrolled at the District.  Key Findings  District officials did not … tuition for nonresident foster care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and …

Westchester County - Financial Condition (2018M-151)

… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …

State Comptroller DiNapoli Releases Municipal & School Audits

… were disabled in a timely manner. As a result, 21% of the district’s network user accounts were unneeded and … and save for capital asset and equipment purchases. Town of Baldwin – Claims Auditing (Chemung County) The board did … to support, it approved claims before payment. A review of 71 claims totaling approximately $55,100 determined that …

Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)

… Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school …

Fort Edward Union Free School District - Financial Condition (2019M-245)

… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …

Special Accidental Death Benefit – State Police Plan

SUNY Bulletin No. SU-306

… provide agency instructions for processing the 2021 SUNY Summer Sessions Payments. Affected Employees SUNY employees working Summer Session in 2021 are affected. Effective Dates … in their regular position and will continue to be paid. Summer Session Payment Procedures Summer Session payments …

Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)

… written policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of …

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … Key Findings District officials have not developed a formal, documented multiyear capital plan. The District … use of reserve funds for a five-year period but this plan does not include information related to funding and …

State Comptroller DiNapoli Releases Municipal & School Audits

… company officials did not properly monitor fuel inventory for loss, waste or misuse. Officials did not accurately … 2,936 gallons of fuel, costing $7,603 were not accounted for. Officials also did not verify the accuracy of fuel … $1 million were omitted. In addition, bank reconciliations for accounts totaling approximately $51 million were not …