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XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures

… is subject to the reporting requirements. (For example, only certain types of payments to corporations are …

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. The District did not: Have … was competitively bid. Obtain minimum required quotes for eight purchases totaling $106,212. The claims auditor did …

Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)

… adequately performed the financial recordkeeping and reporting duties required of this position. Key Findings … did not adequately perform the financial recordkeeping and reporting duties required of this position. We identified … $361,088 were inappropriately recorded in the general fund and paid from the general fund bank account of which $214,871 …

Town of Parma – Financial Management and Information Technology (2012M-96)

… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations … $5.1 million, which were funded primarily with real property taxes, sales tax, and State and Federal aid. …

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water …

Town of Olive – Claims Processing and Information Technology (2012M-223)

… acceptable use policy and require system users to provide acknowledgement that they are aware of and will abide by the …

Tupper Lake Central School District – Records and Reports (2021M-14)

… capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which could have …

Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)

… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population … Town of Deerfield Financial Management and Fuel Inventory 2012M253 …

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire … Determine whether the Delhi Joint Fire Districts District Board of Fire …

Green Island Power Authority – Electric Billing and Collection (2015M-137)

… 1, 2013 through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a … Green Island Power Authority Electric Billing and Collection …

Village of Clyde – Financial Management and Board Oversight (2013M-96)

Village of Clyde Financial Management and Board Oversight 2013M96

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… policies, or with statutory requirements relating to investments. The Board did not: Ensure required quotes … providers receiving payments totaling $24,009. Adhere to its investment policy by limiting the investment decisions to the Library’s Committee and by ensuring funds were …

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

… maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … maintained. Provide bank statements or canceled checks to the Board and ensure cash accounts were independently … maintained accurate accounting records and reports to allow the Town Board Board to effectively manage the Towns …

XIX.5 Project IDs for Declared Emergencies and Special Use Cases – XIX. Project Costing (PCIP)

… Content to come. … Content to come …

Town of Sodus – Financial Management and Professional Services (2013M-99)

… management and procurement of professional services for the period January 1, 2011, through February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. … Findings The Board did not develop policies and guidelines for budget preparation and monitoring. As a result, it …

XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures

… assets and summarize the results using a measurement scale; Estimate each year the annual amount necessary to …

Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a … the general fund had to borrow money from the highway fund in 2012 so it could pay its obligations. Four of the five …

XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year

… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure (AC1286-S) and Report of Monies Received (AC909-S) documents must be received by … For current End of Fiscal Year FYE deadlines and notices please visit the …

XV.16 Sole Custody Reporting and Agency Financial Reporting Package – XV. End of Year