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City of Lockport – Cash Flow (2014M-195)

… Purpose of Audit The purpose of our audit was to assess the financial condition of City for the period … Prepare adequate cash-flow analyses and provide them to the Council for review. … City of Lockport Cash Flow …

Alternative and Out-of-Service Death Benefits – State Police Plan

Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans

… that would have been established under the plan (Section 384-d, Section 384 or Section 384-e) had you retired on your date of death. …

Tuckahoe Common School District - Purchasing (2018M-228)

… sought competition for its professional service providers and for purchases that were under the bidding threshold, and whether professionals were paid in accordance with … 10 professional service providers paid a total of $422,677 and found the District did not seek competition for eight …

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… the Board provided adequate oversight of the District’s financial operations for the period January 1, 2014 through … total $132,950. Key Findings The Board has not adopted an investment policy, which is required by State General … account to complete, an annual audit of the District’s financial records. Key Recommendations Adopt an investment …

State Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P DiNapoli today announced the following municipal audits have been issued

CUNY Bulletin No. CU-383

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …

City of Cohoes – Purchasing (2014M-192)

… of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has …

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December … handbook is deficient regarding the accrual of vacation time, which could make the Village liable for large payouts … employee handbook policies. … Village of Freeville Time Attendance and Leave Accruals 2017M24 …

Heuvelton Central School District – Procurement (2023M-55)

… – pdf] Audit Objective Determine whether Heuvelton Central School District (District) officials procured goods and services in …

Village of Shortsville – Board Oversight (2015M-5)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the … engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …

Mount Morris Central School District – Claims Auditor (2022M-131)

… Audit Objective Determine whether the Mount Morris Central School District (District) claims auditor performed a proper … response. … Determine whether the Mount Morris Central School District District claims auditor performed a proper …

Worcester Central School District - Fund Balance Management (2022M-75)

… an operational shift of $5.9 million. The District’s surplus fund balance exceeded the 4 percent statutory limit … tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was …

Town of Hempstead – Vehicles and Fuel Usage (2022M-25)

… procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …

West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)

… Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have …

Caribbean Heritage Month Celebration

… his annual Caribbean American Heritage Month celebration in honor of the rich and diverse history and culture of the Caribbean, … has been recognized as Caribbean American Heritage Month in the United States. The U.S. has attracted many people from …

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. …

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… if lost, stolen or misused.  We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …

Village of Oyster Bay Cove – Claims Audit (2022M-114)

… Conduct a deliberate and thorough audit of claims prior to payment. Claims paid before audit should be limited to those authorized under Village Law and presented at the …