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Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns of Bangor, Bombay, …

State Comptroller DiNapoli Releases Municipal & School Audits

… $20,834 were approved without documentation to verify compliance with the district’s procurement policy. Village of …

Keene Central School District – Transportation State Aid (2021M-63)

Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner.

Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)

… The purpose of our audit was to determine whether the District applied for all entitled transportation State aid for new bus … through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in …

DiNapoli Releases Recommendations From Decarbonization Advisory Panel

… served voluntarily. The panel was charged with offering strategies for the Comptroller’s consideration on how the … exposure to climate risk, but we need to engage in more strategies to protect the long-term value of the Fund. The … and help avoid investment managers whose operations and strategies are not sustainable. The panel also recognized …

Governmental Accounting Standards Board – Governmental Accounting Standards Board

West Genesee Central School District - Capital Assets (2023M-128)

… As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately … of, 156 either were indicated as disposed of prior to or without Board approval.  Key Recommendations  Ensure the … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.  … …

Opinion 91-32

… by OCRRA of any real property designated as the site for any facility shall be subject to approval of the … affected by its location contiguous to [a] landfill site ..." ( Vim Construction Co., Inc v Board of Assessors of … domain on behalf of OCRRA for the purpose of acquiring a site for the OCRRA localities, or if its role in approving …

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… of Audit The purpose of our audit was to determine whether District officials effectively managed general fund balance … cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex and Clinton …

Opinion 88-54

… may not establish an extension to a consolidated water district prior to the effective date of the consolidation. … The town board may, however, initiate proceedings for such an extension prior to the effective date of the … for increases in the cost of improvements and further real property development. November 30, 1988 John A. …

Town of Owasco – Highway Department (2020M-128)

… officials adequately oversaw highway purchasing, planning and interfund charges. Key Findings Town officials did not … Town officials did not competitively bid vehicle and equipment repairs or a vehicle purchase. The Town Board … did not agree, in writing, to expenditures for highway repair and improvement. The Superintendent did …

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… Objective Determine whether Hunter-Tannersville Central School District (District) officials adequately managed and … accounts) including, but not limited to, accounts for former employees and substitute teachers that were never …

Saranac Central School District - School District Website (S9-19-30)

… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …

Village of Argyle – Water Billing and Collections (2023M-148)

… (Board) provided adequate oversight of water billings and collections. Key Findings  Officials did not provide … did not maintain adequate water billing and collection accounting records. The Clerk-Treasurer did not properly … customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 …

Haldane Central School District – Information Technology (2021M-84)

Determine whether Haldane Central School District (District) officials adequately managed and monitored user accounts and permissions.

State Agencies Bulletin No. 1600

… meets the eligibility criteria but is on an approved leave of absence, including Workers’ Compensation Leave, with a Payroll Status of Leave of Absence on 06/30/17 may receive the 2017 payment …

Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade

… in payments in lieu of taxes (PILOT) to municipalities and school districts by IDA projects, for net exemptions of $796 … lowest net exemptions at $14 per capita, while the Capital District had the highest net exemptions at $92 per capita. …

Kinderhook Central School District - Procurement (2018M-137)

Determine whether the District procured goods and services in accordance with District policy and procedures.

State Comptroller DiNapoli Releases School Audits

… , Clarence Central School District , Franklin Square Union Free School District , Greater Amsterdam School District , Greenburgh-Graham Union Free School District , Locust Valley Central School District , Malverne Union Free School District , Putnam Valley Union Free School …

South Seneca Central School District – Online Banking (2021M-164)

… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. …