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Walton Central School District - Fund Balance (2019M-209)

… through 2018-19 and only used approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 … limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was added back to the … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …

Rockville Centre Union Free School District – Information Technology (2023M-140)

… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …

State Comptroller DiNapoli Releases Municipal Audits

… adequately safeguard information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure to protect PPSI can have significant consequences on the … IT control weaknesses were communicated confidentially to officials. City of Johnstown – Financial Management …

Accounts Payable Advisory No. 27

… XII, Section 5.G - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include … XII, Section 5.G – Entering the Appropriate Obligation and Accounting Dates on Vouchers . … Determining Accounting …

Downsville Central School District – Fund Balance (2016M-79)

… the 2015-16 fiscal year total approximately $9.9 million. Key Findings Unrestricted fund balance has exceeded the 4 … compensated absences was overfunded by more than $700,000. Key Recommendations Ensure that the District’s unrestricted … Adopt budgets with appropriations that are based on historical estimates for expenditures. Review the reserve …

Williamsville Central School District – Financial Management (2022M-193)

audit school Williamsville financial management

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …

Red Hook Central School District – Follow Up (2007M-66-F)

… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in implementing our recommendations in the …

Schodack Valley Fire District – Cash Disbursements (2016M-98)

… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …

Ellenville Central School District – Financial Condition (2015M-330)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …

West Seneca Fire District #1 – Purchasing (2017M-272)

… Purpose of Audit The purpose of our audit was to determine whether District officials obtained required …

Sempronius Fire Company – Financial Activities (2017M-231)

… Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not … statements were not prepared for fundraising events held in 2016 with revenues totaling $59,449. Key Recommendations …

Johnsonville Fire District – Claims Processing (2017M-190)

… Fire District is a district corporation of the State, distinct and separate from the Towns of Pittstown and …

East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)

… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in implementing our recommendations in the audit reports released in 2011 and 2013. Background …

IX.12 Overview – IX. Federal Grants

State Comptroller DiNapoli Releases School District Audits

… oversight was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. Officials also …

Central Square Central School District – Fund Balance (2022M-196)

… of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key Recommendations …

Cassadaga Valley Central School District - Financial Management (2018M-110)

… fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or reduce … a more comprehensive reserve policy and review reserves to determine whether the balances are necessary and …

Operational Advisory No. 7

… Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the … Code (DC). The information in SFS was created at the time of conversion or as BUs were established in the system. This …