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Opinion 91-27

… towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded … officers" (44 NY2d at 289, 405 NYS2d at 629; also see NY Const Art 9, §1[b] which provides that all local …

Valley Central School District – Information Technology (2020M-154)

… report - pdf ] Audit Objective Determine whether the Board of Education (Board) and Valley Central School District … did not have a contingency plan to recover in the event of a significant service interruption. The Board did not … Determine whether the Board of Education Board and Valley Central School District …

Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits

… In 2015 alone, the collaboration has resulted in a prison sentence for a Florida woman who stole $100,000 from … the defendant faces up to fifteen years in state prison. Comptroller DiNapoli and Attorney General …

Menands Union Free School District – Information Technology (2021M-78)

… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …

Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)

… make purchases, prepare checks, sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data … was arrested in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former … process. School officials disagreed with certain aspects of our findings but indicated they initiated corrective …

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton …

DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks

… the arrest of Linda Burrows of Fillmore, New York for the alleged theft of $29,893 in state pension checks sent … and I thank District Attorney Jones and the state Police for working with us to hold Burrows accountable.” New York … this arrest.” Burrows’ mother retired as a custodian for the Yorkshire Pioneer Central School District and …

Grand Island Central School District - School District Website (S9-19-31)

… Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective action. District officials generally agreed …

Wainscott Common School District - Claims Auditing (2018M-240)

… report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims before payment … that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately … Board, together with the warrant. Perform a thorough audit of each claim before approving the claims for payment. …

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …

Comptroller DiNapoli Releases School Audits

… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Ardsley Union … exceeded the amount deemed necessary to pay employees for accrued and unused sick and vacation leave time when they … finance operations. Because the district adopted budgets with overly conservative expenditure estimates, unassigned …

State Comptroller DiNapoli Releases School Audits

… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 … Access (Suffolk County) District officials did not comply with the board’s computer control policy. The board has not …

Otego-Unadilla Central School District - School District Website (S9-19-26)

… resources to maintain a website that provided the public with transparent and comprehensive financial information. Key … corrective action. District officials generally agreed with our recommendations and indicated they will take … resources to maintain a website that provided the public with transparent and comprehensive financial information …

DiNapoli: 31 School Districts Designated in Fiscal Stress

… federal funding as well as increases in state aid have provided districts with significant financial support,” … financial reports in time to be scored in SY 2025, 4.6% have been designated as being in a level of fiscal stress, … School districts receive a fiscal stress score that is based on several factors: year-end fund balance, operating …

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the  Evergreen Charter School ,  Farmingdale Union Free … years 2011-12 through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. … However, because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total …

XVI.4 Accounting Policies and Principles Applicable to Agencies – XVI. Financial Reporting

Barker Central School District – Payroll (2023M-19)

… calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment … as required. In addition, 10 employees were paid $26,297 for overtime without being required to seek … Require preapproval for overtime to ensure the employee is eligible to work overtime and overtime is for a valid and …

Watervliet City School District – Information Technology (2021M-34)

… Officials did not: Establish written procedures for managing, limiting and monitoring user accounts. Disable … network accounts in a timely manner. Monitor compliance with the acceptable computer use policy (AUP). As a result, … Monitor employees’ Internet use to ensure compliance with the District’s AUP. District officials generally agreed …

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… process for granting access to non-employees. Almost half of the active building access accounts and badges were for … access. Did not deactivate the building access account of, and could not locate the badge for, one non-employee. The account and badge were no longer needed as of December 1, 2023 but still active as of July 15, 2024.  …

Cost-Saving Ideas: Evaluating Solid Waste Collection Options

… private company, citizens must receive the highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different methods and estimate the cost of each option. The local government, when considering which …