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Willsboro Fire District – Financial Controls (2014M-156)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… checks disbursed were approved by the Board. The Treasurer does not provide check numbers to the Board and no one …

Chemung County Probation Department – Collections and Disbursements (2016M-10)

… population of approximately 88,000 and is composed of one city, 11 towns and five villages. The County is governed by …

One-Year FAS – Career Plan

… be included in your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

One-Year FAS – New Career Plan

… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides …

One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working …

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered … 2016 LOSAP records for 15 active members were inadequate to support 917 of 1,176 points earned by members. District … audit period. Key Recommendations Amend the point system to ensure compliance with GML. Ensure that complete and …

New York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.

… life in Charlottesville are a warning and a wake-up call. Violence and intolerance are taking the place of discourse in … All leaders, particularly the White House, must call out domestic terrorism and white supremacist hatred by name. …

Tax Cap Compliance

Find information on Tax Cap Compliance below

Central Islip Union Free School District - Claims Audit Process (2018M-170)

… $114,333 without documentation to support that the prices charged were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. …

State Comptroller DiNapoli Releases Municipal & School Audits

… audits were issued. Newark Central School District – Employee Benefits (Ontario County) District officials did not … $20,157. The audit identified that four employees were not paid separation payments totaling $16,230, seven employees’ … did not follow county policies. Although prior approval is required by the county’s purchase card policy, 238 online …

State Comptroller DiNapoli Releases Municipal & School Audits

… audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) District officials did not accurately apply for all … students classified as homeless. Town of Summit – Town Clerk (Schoharie County) Although fees were properly …

XIV.14.B Capital Assets – XIV. Special Procedures

… and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations Asset Retirement Obligations …

Amagansett Union Free School District - Procurement (2018M-206)

… Findings 12 purchases totaling $14,088 did not have the quotes as required by District policy. Key Recommendations … with the policy prior to approval. And employees obtain quotes when required. District officials generally agreed …

Tuition Assistance Program – Metropolitan Learning Institute

… University (2015-T-2) Tuition Assistance Program: Barnard College (2015-T-1) Tuition Assistance Program: DeVry College of New York (2014-T-2) …

Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)

… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School …

DiNapoli Releases Bond Calendar for Fourth Quarter

… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York state, New York City and their major public … Finance Authority, the New York Power Authority, the New York State Housing Finance Agency, the New York State …

Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by …

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having that responsibility. The following … for auditing claims in each type of locality and what options, if any, are available for establishing the …