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Candor Fire District – Controls Over Financial Activities (2014M-268)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … $420,000. Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete … trail beginning with the initial point of cash collection to show the amounts the Treasurer received. Key …

Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)

… reserve by $4.3 million. The Board did not hire the most qualified available candidate for the Superintendent … policy when hiring a Superintendent by choosing the most qualified candidate. … Brentwood Union Free School …

Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today the following … Medicare and Medicaid Services, DOH amended the Medicaid State Plan in 2008 to allow Federally Qualified Health … . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …

State Comptroller DiNapoli Releases School Audits

… today announced his office completed audits of Frontier Central School District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union Free School …

Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)

… New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of $173,450 to … services for their residents, who elect a board to plan, guide and manage operations, including the funding of … the 532 villages, 246 (46 percent) filed their statutorily required fiscal year 2023 Annual Financial Report (AFR) with …

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used.

Evans-Brant Central School District - Information Technology (2019M-121)

Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.

Hamburg Central School District - Information Technology (2019M-10)

Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.

Auditing Travel/Conference Claims – Travel and Conference Expense Management

… other documentation to ensure that the claim represents a lawful charge against the local government or school district. The auditing body or official 9 should be looking for completeness, accuracy and original … charges? Is there conference or training information, if applicable, that includes dates, times and location? Do …

Trumansburg Central School District – Procurement (2022M-13)

… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …

Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)

… agreed with our recommendations and indicated they are in the process of taking corrective action. … Wyandanch Union …

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …

Governmental Accounting Standards Board – Governmental Accounting Standards Board

Internal Controls Over Selected Financial Operations (Follow-Up)

… The DMNA headquarters property manager is responsible for maintaining a real-time database of State weapons inventory and ensuring … identified significant weaknesses in DMNA’s controls over accounting for employee credit card purchases, including lack …

Evans-Brant Central School District - Information Technology (2019M-121)

… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …

The Transportation and Warehousing Sector in New York City

… subsector, employing 26,550 workers in 2021 (which is down 5,400 from 2019). Transit and ground passenger transportation … industrial real estate sales grew 115 percent to $4.1 billion between 2019 and 2021, whereas overall commercial … Sector employment in the nation declined from a high of 6 million jobs in December 2019 to fewer than 5.2 million by …

Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)

Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.

Haldane Central School District - School District Website (S9-19-32)

… 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, … Must post required information to the District website: Final annual budget and a comprehensive appended …

Opinion 2000-14

Whether a school district pursuant to a collective bargaining agreement may make annual payments into a tax deferred annuity program for its teachers