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State Comptroller DiNapoli Releases Municipal Audits

… announced his office completed audits of Bayport Fire District , Town of Cameron , Town of Enfield , Richland Fire District and the Summitville Fire District . “In today’s …

Newfane Central School District – Financial Management (2020M-88)

… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …

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

… to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … in which it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key Findings The …

Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)

… in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools with …

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

… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … officials in NYS should be transparent and accountable, by making financial information readily available to the public. … Annual Financial Report  – Of the 532 villages, 246 (46 percent) filed their statutorily required fiscal year 2023 …

Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)

… is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The District, which operates 12 schools with …

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

… The purpose of our audit was to assess the District’s fund balance and examine the procedures for hiring … 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 million … restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 million. The Board …

Comptroller DiNapoli Releases State Audits

… 260,000 improper payments (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. In a … and improper Medicaid payments continue to be paid for people enrolled in the Medicare buy-in program. … Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51) With approval from the …

State Comptroller DiNapoli Releases School Audits

… announced his office completed audits of Frontier Central School District , Iroquois Central School District , Orchard Park … County) The district did not establish adequate policies for procuring professional services. The district selected …

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

… is required by law and is an essential internal control for ensuring that travel policy requirements are consistently … The auditing body or official 9 should be looking for completeness, accuracy and original documentation. The … and attendees, etc.)? Are original receipts attached for all expenses that are being sought for reimbursement? …

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.

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

… totaling $95,073. Have support that they obtained quotes for 29 purchases totaling $177,032. Use a competitive method … the audit period. Officials have been using the vendors for approximately 15 years. Key Recommendations Update the … procurement procedures. Comply with the requirements for all procurements that exceed the competitive bidding …

Internal Controls Over Selected Financial Operations (Follow-Up)

… The DMNA headquarters property manager is responsible for maintaining a real-time database of State weapons … the federal National Guard Bureau (NGB) reimburses DMNA for costs it incurs for the operation and training of the State Army and Air …

Governmental Accounting Standards Board – Governmental Accounting Standards Board

The Transportation and Warehousing Sector in New York City

… 2022, the transportation and warehousing sector in the City has regained 82 percent of pandemic job losses, while … the nation fully recovered its losses by October 2020. The New York metropolitan area ranks first among the top 10 …

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

… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … unnecessary costs. Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, …

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

… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … officials did not provide IT security awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union Free …