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East Islip Union Free School District - Financial Condition Management (2020M-24)

… action. Appendix B contains our comment on an issue raised in the District response. … Determine whether the Board and …

Shelter Island Union Free School District - Fund Balance (2020M-23)

… policy. Adopt budgets that include reasonable estimates for appropriations. Discontinue appropriating fund balance …

Town of Hampton – Justice Court Operations (2013M-305)

… prepare monthly accountabilities, properly account for bail money held by the Court or submit the …

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

… April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete a sufficient …

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)

… The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several … accounting records. Did not have policies and procedures in place to receive or ensure others received critical …

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

… Court’s financial operations. While the Justices properly account for monthly activity and prepare bank …

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

… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … maintained at reasonable levels; take appropriate action, in accordance with statute, to reduce reserves with excess …

Baldwin Public Library – Payroll (2013M-335)

… 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director …

Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)

… Key Findings  BOCES officials did not properly monitor and account for all capital assets and have not conducted …

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

… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 … the Treasurer’s duties or provide greater oversight as a compensating control. District officials agreed with our …

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund … was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans with balances totaling … secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting records were …

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

… the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored in … manner. The Budget and Finance Committee does not review or audit monthly cash receipts records. Key Recommendations … deposited in the bank in a timely manner. Perform an audit or review of cash receipts on a monthly basis. … Johnstown …

Accounts Payable Advisory No. 15

… to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher … OSC.  Instead, the designated individuals must be recorded in OSC’s Contract Database. To support these designations the … on how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the  GFO,  Chapter XII, …

Henry Johnson Charter School – Financial Operations (2014M-214)

… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a … provide. The compact contract is not sufficiently detailed to determine how the quality of services provided will be … measured. The Foundation’s fee structure does not appear to be reasonable since the services being provided have no …

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

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2012-13. District expenditures, specifically those related to employee benefits, have increased by more than $1.2 … amount of available fund balance and reserves appropriated to fund future budgets and retain a reasonable amount of …

Area #6 – Patch Management – Information Technology Governance

Village of Unadilla – Procurement (2022M-182)

… Village obtained the most favorable terms and conditions in the best interest of its taxpayers.  Competition was not …

City of Salamanca - Collections (2023M-131)

… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings  The Comptroller’s … not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly $2 … complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money.  Made 49 … disbursements reviewed totaling $154,080).  Paid $11,630 in unnecessary payments, including excess tree purchases, …