Search

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 … balances are necessary and reasonable. … Massapequa Union Free School District Budget Practices and Reserve Funds …

Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)

… Purpose of Audit The purpose of our audit was to review the internal … Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District … five elected members. During 2011-12, the District’s extra-classroom activity fund recorded $72,645 in receipts …

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, … approximately $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State …

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Central School District is located in Washington County and is governed by the Board of Education which comprises … approximately $11.1 million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures for the …

Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)

… in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, …

Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)

… condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. Background The Village of Bolivar is located …

Madison Central School District - Reserves and Debt Service Fund (2019M-63)

… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …

DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions

… DiNapoli's disclosure proposals asked the companies to report their spending on candidates, political parties, … communications, payments to any trade associations used for political purposes, and payments made to any organization … struck down prohibitions on independent corporate spending for political advocacy, the Fund has filed resolutions with …

Collection and Use of Oil Spill Funds

… spills, $8 million from PBS facilities, and $5 million in federal disaster relief funding. For the same period, the …

DiNapoli: Potsdam Audit Finds Missing Court Funds

… The former justice court clerk in the town of Potsdam was arrested for embezzling $117,000 … Attorney with one count of grand larceny in the second degree, a class C felony, and one count of falsifying business records in the first degree, a class E felony. “On the surface, the court’s …

Allocation and Budgetary Controls Over Unrestricted Funds

… and gifts and other sources. Revenues for the fiscal year ended June 30, 2013 totaled about $1.07 billion, mostly … amount of sponsored grant revenue it generates. For the year ended June 30, 2013, the Research Foundation generated …

Conservation Fund – Sources and Uses of Funds

… wildlife populations. The Fund's primary source of revenue is the sale of licenses to sportsmen for hunting, fishing, …

Due Diligence for Companies Holding Abandoned Funds

… about deducting mailing costs First class mailing costs can’t be deducted as a service charge. You may deduct the … for a certified mailing, charge the cost only once. You can’t make a bulk deduction against the final remittance. … further due diligence. Certain types of electronic contact can be used to satisfy the written communication requirements …

IX.9 Administrative Recoveries - Transfers to Other Funds – IX. Federal Grants

XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting

… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify each fund … by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under …

Oversight of Smart Schools Bond Act Funds

… is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately … Plan (Plan) that details how they propose to use the funds. Each Plan must be approved by the Smart Schools Review … reimbursement. The ten districts we sampled utilized Act funds for their intended purposes according to their approved …

Town of Owasco – Financial Management and Procurement (2021M-70)

… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key … policies and statutes. Town officials agreed with our findings and recommendations and indicated that they plan …

Town of Mayfield - Town Clerk (2016M-29)

The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015

Opinion 94-15

… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … donations made to a school district from private sources in the form of gift, grant or bequest, the investment of … for by law, must be invested by the school district in accordance with General Municipal Law, §11. Endowment …

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)