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Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)

Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.

Eastchester Union Free School District – Financial Management (2016M-59)

… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … Background The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. … operating expenditures. Key Recommendations Ensure that all estimated appropriations and revenues are in the budget. …

Gowanda Central School District – Financial Management (2016M-368)

… Purpose of Audit The purpose of our audit was to review the District's … School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, which operates three schools … budgets that reflect the District's actual needs based on historical trends or other identified analysis. Develop a …

Margaretville Central School District – Fund Balance (2015M-55)

… audit was to evaluate the District’s financial condition for the period July 1, 2013 through October 20, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year were $10.8 million. Key Findings … Board continually adopted budgets that included tax levy increases that were not necessary. Key Recommendations Ensure …

Hortonville Fire Company – Financial Activity (2014M-210)

… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the …

Glens Falls City School District - Financial Management (2019M-12)

… District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal … District officials effectively managed general fund balance …

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… officials monitored the District’s financial condition for the period July 1, 2012 through February 29, 2016. … The District operates no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted appropriations for the 2015-16 fiscal year totaled $261,308. Key Findings …

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …

Vacating Orders – Divorce and Your Benefits

Putnam Central School District – Budgeting (2015M-243)

… Purpose of Audit The purpose of our audit was to review the District’s … Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga … budgets that reflect the District’s actual needs, based on historical trends or other identified analysis, including …

Albany County – Sexual Harassment Prevention Training (S9-23-05)

audit statewide county albany

Wells Central School District – Financial Condition Management (2017M-70)

… Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has approximately 150 …

East Islip Public Library – Cash Receipts (2017M-223)

… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … payment was received, and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure that …

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates … officials did not use debt service funds to make payments on long-term debt. Key Recommendations Discontinue the …

Willsboro Central School District – Financial Condition (2015M-362)

… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … the adopted budgets by more than 10 percent over the past three years. The District has accumulated fund balance that …

Franklinville Central School District – Financial Management (2017M-49)

… February 8, 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, … Franklinville Central School District Financial Management 2017M49 …

Greenville Fire District – Investment Program (2023M-106)

… the 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for … the District’s investment program,  Solicit interest rate quotes, or  Consider other legally permissible …

Newark Central School District – Employee Benefits (2024M-40)

… complete report – pdf]  Audit Objective  Determine whether Newark Central School District (District) officials … Determine whether Newark Central School District District officials accurately …

South Glens Falls Central School District – Access Rights (2012M-257)

… access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012. … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $52.1 million. Key Findings …

Galway Central School District - Fund Balance Management (2017M-267)

… The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 million or 11.7 percent of … included appropriated fund balance that was not used to fund operations. The budgets overestimated appropriations … compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed …