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Village of Clifton Springs – Board Oversight (2014M-099)

… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the … needs and financing sources for a period of three to five year …

XVII.2 Overview – XVII. Lapsing Appropriations

… appropriations lapse after close of business on June 30 or the first business day following if June 30 falls on a non-business day. Local Assistance, Community … appropriations lapse after close of business on June 30 or the first business day following if June 30 falls on a …

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

… The District’s NRT rates exceeded the New York State Education Department’s (SED’s) maximum allowable rate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… which purchased Quantity Method of acquisition Method of depreciation Estimated useful life Estimated salvage value Date, method, and authorization of disposition Economic life remaining Percent utilized Flood code Historical code …

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials …

Waverly Central School District - Financial Operations (2019M-136)

… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… Findings Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded …

Pine Valley Central School District - Financial Management (2019M-35)

… by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund balance … balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …

Poughkeepsie City School District – Information Technology (2019M-166)

… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …

State Comptroller DiNapoli Releases Municipal Audits

… provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, … Auditors found the supervisor did not review monthly bank reconciliations. In addition, the supervisor did not …

Town of Sodus – Financial Management and Professional Services (2013M-99)

… which led to the accumulation of significant surplus funds. The Board did not have a long-term plan for … Town officials or employees who receive or disburse Town funds. Consider amending the Town’s procurement policy to …

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Broadalbin-Perth Central School District – Cash Management (Fulton County, Saratoga … used other available investment options. Mahopac Central School District – Non-instructional Payroll (Putnam County) …

Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

… to the change in net assets in the statement of activities is presented in an  accompanying schedule . …

Comptroller DiNapoli Releases Municipal Audits

… of goods or services. In addition, claims totaling $1.3 million were paid without board approval. Village of … with outstanding held bail and restitution totaling $1,864. In addition, the board’s audit of the court records …

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Camillus Volunteer Fire Department , Town of Lewis , Madison County Probation Department and the Orange County Department of Social Services . "In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the Camillus Volunteer Fire Department Town of Lewis …

Comptroller DiNapoli Releases School District Audits

… school district audits have been issued. Hermon-DeKalb Central School District – Claims Auditing (St. Lawrence … and properly audited and approved before payment. Medina Central School District – Capital Projects (Genesee County) … collector did not maintain complete, accurate and timely records. In addition, the board and district officials did …

Federal Employment Loss in NY in 2025 – Federal Funding and New York

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp … by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims payment duties without … maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. …

Town of Nanticoke – Financial Condition Management (2017M-186)

… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …

Challenging a Determination – State University Police Plan

… As an alternative, you can email your request for a hearing and redetermination to our Hearing … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …