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New Paltz Central School District – Payroll (2021M-45)

… as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees during the months reviewed. The … a payroll audit or payout test (e.g., requiring employees to pick up their payroll statements in person). Key …

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)

… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

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

… Major asset class Function and activity Reference to acquisition source document Manufacturer, model number, … with each agency responsible for individual details. Guide to Financial Operations REV. 12/01/2021 …

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

… for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the … agreed with our recommendations and indicated they planned to initiate corrective action. …

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 … were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved by the claims …

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

… Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded and … agreed with our recommendations and indicated they planned to initiate corrective action. …

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

… 2017-18 fiscal years, the Board raised real property taxes by $50,000 during that same period. Key Recommendations …

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

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and … and have initiated or indicated they planned to initiate corrective action. …

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, interfund loans have grown from $246,280 in 2015 to almost $1.6 million …

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

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … inaccurate revenue and expenditure estimates, which led to the accumulation of significant surplus funds. The Board … funds. Consider amending the Town’s procurement policy to include the use of competitive methods when procuring …

State Comptroller DiNapoli Releases School District Audits

… interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … always seek competition for purchases that are not subject to competitive bidding. Officials also did not comply with …

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

…   2,954,389       2,954,389 Education - payment to school district 21,893,273         21,893,273 Debt … debt     17,529,560   1,300,000 18,829,560 Payment to bond refunding escrow agent         (37,284,144) … from sale of park land 3,476,488         3,476,488 Net change in fund balances (1,252,956) (570,962) 13,141,377 …

Comptroller DiNapoli Releases Municipal Audits

… written agreement with the IT vendor for services provided to the village. Auditors also found that the village … officials did not provide IT security awareness training to employees. Town of Geddes – Account Clerk’s Salary and … old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution …

Comptroller DiNapoli Releases School District Audits

… change orders. In addition, monthly financial reporting to the board did not include an itemization of all project … As a result, officials could not demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to use $5.4 million from four general fund reserves for a …

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

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

… oversight of the District’s cash disbursements process for the period of January 1 through December 31, 2013. … Fire Commissioners. The District’s operating expenditures for the audit period totaled approximately $6.7 million. Key …

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

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear …

Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)

… and credits have appropriate documentation and are paid at appropriate rates. Provide adequate management oversight. …