Search

State Agencies Bulletin No. 1596

… Purpose To provide agencies with the 2017 calendar year-end … Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require …

Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual

… in ineligible compensation. Kidz Therapy overstated the number of hours eligible for allocation to the SEIT program; …

IX.12 Overview – IX. Federal Grants

Audits

… Guides to Audits; and the entire audit report. See Reports for analyses on the State budget, finances, the economy and …

Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Psychotherapeutic … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …

Comptroller DiNapoli Releases School District Audits

… addition, employees stored personal data, such as photos, videos and music, on district computers. And district …

Comptroller DiNapoli Releases Municipal Audits

… today announced the following local government audits have been issued. Town of Crown Point – Town Clerk/Tax … Cash Receipts (Onondaga County) Agency officials did not have adequate controls in place to help ensure that all cash … of Yonkers – Budget Review (Westchester County) Auditors have determined that the 2019-20 budget materially complies …

Monroe County - Financial Condition (2018M-179)

… or .13 percent of gross expenditures, after $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue anticipation notes and $30.85 million in reported general fund interfund advances to cover deficit …

Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)

… did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive …

Somers Central School District – User Accounts and Software Updates (2021M-153)

… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. … IT control weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically …

Alexandria Central School District – Financial Condition Management (2020M-109)

… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …

Cortland County - Financial Management and Reporting (2019M-162)

… Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting … timeframe. Address deficiencies identified in previous audits to ensure the accuracy of the accounting records. …

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested disbursements were for valid purposes, LDC officials did not always ensure they … economic development activities LDC officials intend to fund, and the associated cost for each. Review and approve …

Lake Pleasant Central School District - School District Website (S9-19-36)

… pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information. Key Findings …

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

… [ read complete report - pdf ] Audit Objective Determine whether the Haldane Central School …

York Central School District - School District Website (S9-19-35)

… Final annual budget. Budget information – with appended property tax report card, administrator salary disclosure and fund …

Accounts Payable Advisory No. 15

… to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher … OSC containing the designated individuals authorized to sign vouchers and their original signatures. With the … OSC.  Instead, the designated individuals must be recorded in OSC’s Contract Database. To support these designations the …

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

…  [read complete report – pdf]  Audit Objective  Determine whether Otsego County Soil and … overpayments to landowners.  Perform a thorough claims audit to ensure disbursements are supported and for …

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …

Brocton Central School District – Financial Management (2023M-44)

… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …