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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

… to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is … term is defined, where taxes have been paid from an escrow account for property improved by a one-to-six family …

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

… District (District) claims were adequately supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 … approximately $5 . 5 million and found that they were for appropriate District purposes and audited prior to … Determine whether the JamesvilleDewitt Central School District District claims were adequately supported for …

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … in reporting reimbursable expenditures to the New York State Education Department (SED). Specifically, BOCES … interest payments, as statutorily required. For access to state and local government spending and 50,000 state …

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

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …

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

… Train delays have increased as the subway system’s on-time … 2014. The MTA’s Transit division considered a subway train on time if it reached the end of the line within five … examined what caused more than half of the almost 500,000 train delays from March 1, 2013 through March 31, 2014 to …

DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft

… in cash from a Mother's Day raffle. I thank Genesee County District Attorney Lawrence Friedman and the New York State Police for partnering with us to hold this individual accountable. I … the Office of the Comptroller for its assistance and accounting expertise in the investigation and prosecution of …

Opinion 98-11

… postmarked day after the last day for tax payments wo penalty is timely when last day of the penaltyfree period …

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)

Determine whether the Oneida City School Districts District network was adequately secure to protect the student information system SIS against unauthorized use access and loss

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

… our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through … November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … of unrestricted fund balance that is not needed and not used to fund District operations. Review all reserves …

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

… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while …

Opinion 2010-3

… cost has been specifically included in the contract price. 4 The town also may not make a gift or loan of money …

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

… Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing at least $34,000 from her former employer, the Morris Central School District. “Stealing money meant for the … 2014 through February 2020, Hand was the treasurer for the Morris Central School District in Otsego County. In pleading …

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

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

… [read complete report - 2023M-19] Audit Objective Determine whether Barker … 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 …

Common Transactions for Real Property Leases

Presentation from 2019 Fall Conference

Arlington Central School District – Network User Accounts (2021M-110)

… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …

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.