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IX.12 Overview – IX. Federal Grants

Investment Advisory Committee

… Nordin, CFA Retired Partner Wellington Management Company, LLP Catherine James Paglia President Robert and Ardis James …

Sweet Home Central School District – Financial Management (2022M-166)

… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …

New York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds

… the latest indication of that improvement. While further steps to achieve structural budget balance are essential, I …

New York State Comptroller Thomas P. DiNapoli Statement on State Budget

… and families who have not shared equally in the state's economic prosperity. The details of the budget came …

Bellmore-Merrick Central High School District – Payroll (2023M-87)

… (District) officials accurately paid employees’ salaries and wages. Audit Results Based on our review, District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 …

New York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.

… life in Charlottesville are a warning and a wake-up call. Violence and intolerance are taking the place of discourse in …

Central Islip Union Free School District - Claims Audit Process (2018M-170)

… before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without …

Town of Putnam – Accounting Records and Reports (2022M-188)

… records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner .  Without reliable accounting …

Cicero Fire District – Financial Condition (2023M-132)

… cash flow needs. The Board did not:  Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award Program (LOSAP).  Effectively monitor available fund … results. Officials spent $300,884 (10 percent) more than budgeted over the last three completed fiscal …

Brockport Central School District - Financial Management (2023M-107)

… Audit Objective  Determine whether the Brockport Central School District (District) Board of Education (Board) and … Determine whether the Brockport Central School District District Board of Education Board and …

Merrick Union Free School District – Financial Management (2024M-64)

… Audit Objective  Determine whether the Merrick Union Free School District (District) Board of Education (Board) and … Determine whether the Merrick Union Free School District District Board of Education Board and …

Town of Gorham – Budgeting (2023M-181)

… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates.  Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action.  …

Byron-Bergen Central School District - Procurement (2018M-157)

… whether District officials use competitive methods to procure goods and services. Key Finding District officials … agreed with our recommendations and indicated they planned to initiate corrective action. …

Spencer-Van Etten Central School District – Information Technology (2021M-155)

… Objective Determine whether the Spencer-Van Etten Central School District (District) officials ensured District … Determine whether the SpencerVan Etten Central School District District officials ensured District …

Geneva City School District - Reserves (2018M-51)

… whether the Board reasonably and transparently financed reserves. Key Findings The Board has not adopted a reserve … policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling $9.4 million (72 percent of …

Town of Leicester – Financial Management (2025M-2)

… effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in … In addition, the Board did not ensure it received up-to-date, accurate financial reports in a timely manner, which … (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted appropriations. Also, the …

XVI.3.G Legal Compliance – XVI. Financial Reporting

… Section 1200 –  Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: GAAP basis reporting requires the … Section 1200 Generally Accepted Accounting Principles and Legal Compliance 1200 …

Bemus Point Central School District - Capital Projects (2019M-212)

… officials could have presented the capital project to the voters in a more transparent manner. The Board did not … Present the capital project plan transparently to voters. Properly approve all change orders and competitively …

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Ausable Valley Central School District , Frontier Central School District and the Utica City School District . “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …