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Accounts Payable Advisory No. 62

… amount within the agency’s authority as set in law or by contract. The PO communicates critical information to the …

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements … the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

… and approved prior to payment. Key Findings We reviewed 100 claims totaling approximately $5.3 million and found that …

Wynantskill Union Free School District – Purchasing (2022M-85)

… Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Follow the District’s purchasing … Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …

Town of Stony Creek – Supervisor's Records and Reports (2022M-32)

… maintain accurate accounting records and conduct required annual audits. Ensure bank reconciliations are …

Marion Central School District – Procurement (2022M-3)

… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …

Town of Stephentown – Records and Reports (2012M-209)

Town of Stephentown Records and Reports 2012M209

Village of Cohocton – Cash Receipts (2015M-63)

… Findings The Board did not review or certify the relevy list. The Board did not audit the Treasurer’s records. The … between the accounting records and the relevy list was completed. Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required …

COLA – Child Center of New York

… the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… or have assurance that officials obtained services at the best cost. Officials added another project phase totaling …

About this Report – 2021 Financial Condition Report

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… officials. Key Recommendations Develop written procedures for managing system access that include periodically …

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… Otsego Northern Catskills Board of Cooperative Educational Services (ONC BOCES) officials properly monitored and … Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted …

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

Determine if claims were adequately documented for appropriate purposes and properly audited and approved prior to payment

Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)

Determine whether the Grand Gorge Fire Districts District Board of Fire Commissioners Board ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… and reported and that money was safeguarded. Key Findings The bylaws provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial policies or procedures. The Treasurer did not maintain adequate accounting records …

Town of Hebron – Fiscal Oversight (2015M-59)

… Supervisor or, in his absence, the Deputy Supervisor, as required by statute. Annually conduct or obtain an audit of …

Acceptable Time and Attendance Systems – Legacy Reporting

… .   Rev. 2/20 … NYSLRS employers report information about employees through Retirement Online including their …

Davenport Fire District – Financial Activities (2020M-147)

… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … not require the Treasurer to prepare and submit reports of the District’s financial activities for them to …

Dansville Public Library – Procurement (2015M-225)

… our audit was to examine the Library’s procurement process for the period July 1, 2013 through August 19, 2015. … five-member Board of Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings … officials did not maintain a comprehensive inventory for all Library assets. Key Recommendations Adopt a …