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Upper Jay Fire District – Audit Follow-Up (2023M-24-F)

… reports. The Treasurer also served  as the District's Secretary during our audit period. The Secretary is responsible for recording the proceedings of …

Opinion 88-65

… §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom a town …

Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)

… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …

State Comptroller DiNapoli Releases School Audits

… and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school … purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … compares invoices against only the purchase orders, which does not always provide adequate documentation about the …

DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track

… and the Metropolitan Transportation Authority (MTA) should do more to fix the underlying causes, many of which are … performance has steadily deteriorated and the MTA should do more to fix the underlying causes many of which are …

Hudson City School District – Information Technology (2020M-157)

… adequately secured against unauthorized use, access and loss. Key Findings District officials did not adequately … District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: Adopt … adequately secured against unauthorized use access and loss …

DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft

… withdrawals from the department's account to pay her National Grid, Verizon Wireless and other personal bills … the unknown whereabouts of $4,340 in cash from a Mother's Day raffle. I thank Genesee County District Attorney Lawrence … The probe also found that $4,340 in cash from a Mother's Day raffle was unaccounted for. The audit concluded that …

Opinion 98-11

… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … period is automatically extended to the next business day and a real property tax payment received in an envelope …

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …

Oneida City School District – Information Technology (2020M-80)

… network was adequately secure to protect the student information system (SIS) against unauthorized use, access and … network was adequately secure to protect the student information system SIS against unauthorized use access and …

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… through November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … Massapequa Union Free School District Budget Practices and Reserve Funds …

Utica City School District - Payroll (2018M-175)

Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported.

Volunteer Firefighters – Travel and Conference Expense Management

… expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal … expenses incurred while attending training schools and courses of instruction for firefighters …

Opinion 2010-3

… Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not subject to referendum requirements) TOWN LAW § 184: A fire protection contract … of a fire protection district and an incorporated fire company is subject to a public hearing, but is not required …

DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District

… DiNapoli and Acting United States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has … with Acting United States Attorney Antoinette T. Bacon, the FBI and the State Police, she has been held … P DiNapoli and Acting United States Attorney Antoinette T Bacon announced Kristina Hand 47 of Morris New York has …

XVI.4 Accounting Policies and Principles Applicable to Agencies – XVI. Financial Reporting

Barker Central School District – Payroll (2023M-19)

… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …

Common Transactions for Real Property Leases

Presentation from 2019 Fall Conference

Watertown City School District – Procurement (2021M-176)

Determine whether Watertown City School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.

Hamilton Central School District – Procurement (2020M-168)

Determine whether Hamilton Central School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.