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Penfield Central School District – Financial Management (2015M-162)

… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $89.2 million. … on historical trends or other identified analysis. Review all reserves and determine if the amounts reserved are …

Village of Clinton – Financial Management (2014M-316)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …

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

… by an elected seven-member Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year … Develop realistic estimates of appropriations and use of fund balance in the annual budget. Review all reserves at …

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… sufficient oversight of the Middle School construction project and of the management company which assists with the … did not seek competition for approximately $6.8 million in project-related expenses for the Middle School project. The Middle School project exceeded the authorized …

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

… a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the … all reserves at least annually to determine if the amounts reserved and the cash restricted for reserves is properly …

North Salem Central School District – Time and Attendance (2016M-209)

… provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.8 … employees’ leave and work time was accurately accounted for. District officials did not segregate duties in the time …

Area #6 – Patch Management – Information Technology Governance

Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)

… (District) officials claimed State aid for nonresident homeless students. Key Findings  District officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period because the … procedures to ensure State aid was claimed for nonresident homeless students. Officials also did not complete and …

Washingtonville Central School District – Reserve Funds (2014M-45)

… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …

X.3 Overview – X. Guide to Vendor/Customer Management

… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor … A of this chapter provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide …

Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)

… 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." … Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39 …

Lynbrook Union Free School District – Purchasing (2022M-17)

… pdf ] Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured … Determine whether the Lynbrook Union Free School District District purchasing agent ensured staff …

Loan Payroll Deductions – Enhanced Reporting

… Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …

City of Dunkirk – Billing Enforcement (2020M-117)

… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City could …

Who Is Responsible? – Travel and Conference Expense Management

… and procedures are clearly communicated to all employees who travel on official business. The individual traveler, whether a rank-and-file employee, an officer, or a member of the governing board, is …

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and … effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and … Determine whether the Village of Nyack Parking Authoritys Authority Board of Trustees Board and …

Tier 6 Defined Contribution Plan Option

… wish to choose the defined contribution plan must file an election during their first 30 days of employment. You must … mandatory members to us, unless an employee has filed an election choosing the defined contribution plan. The defined …

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. … Pittsfield Volunteer Fire Department Cash Receipts and Disbursements 2016M310 …

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… Background The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town … an elected position, and the Clerk also collects Town and County property taxes. Key Findings The Clerk did not remit … records and reports. The Clerk pled guilty to charges of grand larceny from the Town. Key Recommendations Remit tax …

Village of Dering Harbor – Board Oversight (2020M-29)

… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …