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Saratoga County Water Authority – Water Charges (2016M-357)

… the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. Background The Saratoga County Water Authority is an independent public benefit corporation located in … of the municipal and commercial customers. The Authority is governed by an appointed seven-member Board of Directors. …

Ithaca City School District – Financial Condition (2015M-318)

… audit was to examine the District’s financial activities for the period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns … has approximately 5,200 students. Budgeted appropriations for the 2015-16 fiscal year are $115 million. Key Finding …

Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020

… on August 24, 2020 as Chapter 157 of the Laws of 2020 –  A.10492 Rules (Thiele) / S.8417 Krueger - Provides financial … the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … school districts to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and …

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by …

Barnard Fire District – Financial Condition (2015M-145)

… 2014. Background The Barnard Fire District is a district corporation of the State, distinct and separate from the Town …

Additional Resources – Information Technology Contingency Planning

State Comptroller DiNapoli Releases State Audits

… state Department of Transportation (DOT) requirements for classifying, reporting and repairing bridge defects. … methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 safety conditions sampled were not repaired for more than two years, including three which were open for …

State Comptroller DiNapoli Releases Municipal Audits

… today announced the following local government audits were issued. South Otselic Fire District – Financial … activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written … Of the five audit recommendations, three recommendations were fully implemented, and two recommendations were …

Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011

… payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made according to the provisions of the agreement … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … Empires payments to St Lukes Cornwall Hospital St Lukes for special items were made according to the provisions …

East Brentwood Fire District – Control Environment and Expenditures (2015M-112)

… January 1, 2013 through April 30, 2014. Background The East Brentwood Fire District is a district corporation of the … East Brentwood Fire District Control Environment and …

NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …

State Comptroller DiNapoli Releases Municipal and School Audits

… officials did not effectively manage the district’s fund balance and did not present the district’s spending … at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end transfers … are properly safeguarded from inappropriate use and access. In addition, auditors determined that 101 enabled …

Association to Benefit Children – Compliance With the Reimbursable Cost Manual

… 9160) to children who are between three and five years of age. For purposes of this report, these programs are collectively referred to … ABC serves about 86 children between three and five years of age with learning disabilities in the cost-based programs. …

State Comptroller DiNapoli Releases Local Government Audits

… 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not … controls were not implemented. The treasurer performed all cash receipt duties and cash disbursement duties. … revenues of more than $8,400 were deposited between 26 and 59 days after collection. Town of Westford – Financial …

Salamanca City School District – Financial Management and Payroll (2017M-138)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices … $29.6 million. Key Findings Unrestricted fund balance was 62 percent of 2016-17 budgeted appropriations and …

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five elected members and is …

New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform

… "The Republican tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would … Office estimates, the bill is also expected to result in higher health insurance premiums or loss of coverage for …

Brighton Central School District – Separation Payments (2016M-119)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation … any of the separation payment calculations before payment was made. Key Recommendations Direct the District’s attorney …

Bethpage Union Free School District – Leave Accruals (2015M-100)

… Purpose of Audit The purpose of our audit was to determine if the District’s … Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed …

Mount Sinai Union Free School District – Financial Management (2013M-227)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, through June 30, …