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Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… submitted to New York State agencies to ensure that all cases, including any cash collected (e.g., fines and … current assets to current liabilities) to ensure that all collections were accurately accounted for and to promptly …

State Comptroller DiNapoli Releases Municipal Audits

… policy. In addition, county officials did not provide cyber security training to IT personnel and county employees. …

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, … between general ledger cash balances and adjusted bank balances to remain unidentified and unresolved. As of …

Village of Almond – Transparency of Fiscal Activities (S9-24-14)

… complete report - pdf] Audit Objective   Determine whether the Village of Almond (Village) Board of Trustees (Board):  Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports,  Filed the required Annual Financial Report (AFR) with the Office of …

Falconer Central School District – Financial Management (2024M-52)

… Education (Board) and District officials properly managed fund balance and reserves. Key Findings  The Board and District officials did not properly manage fund balance and reserves. Although our 2009 and 2016 audits … taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed …

Hammond Central School District – Financial Management (2024M-70)

… [read complete report – pdf] Audit Objective  Determine whether the Hammond … addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000.  Accumulated … significantly overfunded.  Recommendations  The audit report includes nine recommendations which, if implemented, …

Cooperstown Central School District – Financial Management (2024M-65)

… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit.  Improperly held $500,000 in a debt …

Accuracy of Reported Discharge Data (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Accuracy of Reported Discharge Data (Report 2009-N-9). Background In … To determine the extent of implementation of the three recommendations included in …

State Comptroller DiNapoli Releases School Audits

… School District , Malone Central School District and the  Marathon Central School District . "In an era of limited … resolutions and collective bargaining agreements. Marathon Central School District – Fund Balances (Cortland … School District Malone Central School District and the Marathon Central School District …

The Ex-spouse’s Payments – Divorce and Your Benefits

Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)

… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …

Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)

… of our review was to assess the Warren County Local Development Corporation’s (Corporation) progress, as of December 2024, in … of our review was to assess the Warren County Local Development Corporations Corporation progress as of December 2024 in implementing our …

Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)

… Purpose To determine the extent of implementation of the five … initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 … To determine the extent of implementation of the five …

Select Financial Management Practices

… and reporting of delinquent accounts receivable are in compliance with the Commission’s procedures for the period … January 1, 2013 through September 30, 2015. Background In 1925, the Commission was established through an act of the … The Commission’s 2014 annual report shows an increase in tonnage shipped, from 390,414 in 2013 to 572,946 in 2014. …

State Comptroller DiNapoli Releases School District Audits

… its position. As a result, district taxpayers incurred the full cost of providing more than $536,000 in …

DiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter

… County at 10.4%. Several other counties experienced near double-digit growth, including Yates (9.9%), Broome … (-4.5%), Ulster (-3.9%) and Warren (-1.6%).  Fourteen of 18 of the cities outside of New York City that impose their …

State Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … to ensure compliance with required building safety at the junior-senior high school. Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets …

Comptroller DiNapoli Releases School Audits

… The district has not established a formal plan stating how much will be set aside in each reserve, how each reserve will … the federally regulated limit by more than $45,000. For access to state and local government spending and nearly …

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Argyle Central School District , Forestville Central School District , Northern Adirondack Central School District and the Schenevus Central School District . … his office completed audits of the Argyle Central School District Forestville Central School District Northern …

State Comptroller DiNapoli Releases School Audits

… Charter Schools  and the  South Buffalo Charter School . "In an era of limited resources and increased accountability, … (Erie County) Employee compensation was not specified in the collective bargaining agreement or written employment … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the  …