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Schuylerville Central School District – Fund Balance (2016M-113)

… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.7 … have not developed a plan to document their intentions for the amount necessary for any of the District’s reserves …

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … did not ensure that the claims auditor reported directly to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. The District did not use a competitive request for …

Alden Central School District – Financial Management (2016M-372)

… to review the District’s financial management practices for the period July 1, 2012 through September 2, 2016. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $33.9 … and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 fiscal years as …

Edgemont Union Free School District – Procurement of Professional Services (2016M-126)

… policy because it did not address the procurement of professional services; District officials did not develop … Edgemont Union Free School District Procurement of Professional Services 2016M126 …

Yonkers City School District – Fixed Assets (2015M-229)

… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … 26,000 students. As of July 1, 2014, the responsibility for the District’s financial operations was transferred to …

Bath Central School District – Reserves (2016M-401)

… funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …

Area #6 – Patch Management – Information Technology Governance

Amherst Central School District –Financial Condition (2016M-167)

… year. The District improperly used more than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. Key …

Baldwin Public Library – Payroll (2013M-335)

… for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s … Business Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, …

General Brown Central School District – Financial Condition (2014M-216)

… Continue to explore and evaluate ways to cut costs and increase revenues. …

Town of Lake Luzerne – Payroll (2022M-98)

… [read complete report – pdf] Audit Objective Determine whether the Town of … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …

Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)

… the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only teaching …

Three Village Central School District – Financial Operations (2021M-141)

… Treasurer’s duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 … Adhere to the financial software policy, ensure all claims are audited and approved prior to payment and …

Johnstown Public Library – Cash Receipts (2014M-304)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …

Brighton Memorial Library – Board Oversight (2015M-116)

… failed to review the bank statements, reconciliations and investment statements. Key Recommendations Audit and approve all claims prior to payment and document the approval in the minutes. Establish a policy …

Appendix B — Travel References – Travel and Conference Expense Management

… Online References United States General Services … Online References …

Town of Clifton – Financial Management (2014M-217)

… to examine the Town’s oversight of financial activities for the period January 1, 2013 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $1.4 million. Key Findings The … was to examine the Towns oversight of financial activities for the period January 1 2013 through April 30 2014 …

Canastota Central School District - Financial Condition Management (2019M-174)

… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …

Cortland County - Financial Management and Reporting (2019M-162)

… Filed the 2017 annual financial report (AUD) with the State Comptroller’s Office (OSC) 519 days late because of the …

Town of Clarendon – Justice Court Operations (2013M-362)

… to November 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, which comprises the …