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Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex … Saranac Lake Central School District Financial Management and …

Middleburgh Central School District – Financial Condition (2013M-206)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Middleburgh Central School … the last several years have made the District susceptible to fiscal stress. Even though District officials had …

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

… Steuben County. The District, which operates three schools with approximately 1,500 students, is governed by a …

Greenville Central School District – Information Technology (2016M-221)

… in Greene County. The District, which operates two schools with approximately 1,200 students, is governed by an elected … to ensure that staff and students are in compliance with the District’s acceptable use policy. …

Western New York Maritime Charter School – Financial Operations (2015M-124)

… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … Western New York Maritime Charter School Financial Operations 2015M124 …

Cohoes City School District – Budgeting (2016M-111)

… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District officials properly managed fund … and planned uses of reserve funds. Use surplus funds to fund one-time expenditures, fund needed reserves or reduce …

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… 2013 through November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of … Chautauqua Lake Central School District Nonresident Tuition 2016M7 …

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking … not dedicate a separate computer for online transactions to limit access to online bank accounts. Both the Treasurer and Business …

Avon Central School District – Information Technology (2016M-123)

… Purpose of Audit The purpose of our audit was to assess the District’s IT for the period July 1, 2014 … notification. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as … the event of a disaster. This plan should be distributed to all responsible parties, periodically tested and updated …

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

… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …

Village of Endicott – Budget Review (B4-16-7)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

Village of Silver Creek – Capital Projects (2017M-31)

… through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County … Village of Silver Creek Capital Projects 2017M31 …

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… cash operations for the period July 1, 2012 through March 6, 2014. Background The Eldred Central School District is …

Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… Town of Ephratah Supervisors Records Reports and Deposits 2016M311 …

Town of Humphrey – Financial Management (2013M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations … where revenues exceeded expenditures due primarily to the underestimation of sales tax, fund balance was not …

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

… are not recorded in the circulation system, the Library does not use a cash register, maintain a log or issue … in a timely manner. The Budget and Finance Committee does not review or audit monthly cash receipts records. Key …

SUNY Bulletin No. SU-162

… Purpose To inform agencies of a new Earnings Program. Affected … has created the new Earnings Program NBW (UUP Biweekly) to be used for Bargaining Unit 08 employees who have a BIW … Data effective 7/9/09 and updated the Earnings Program to NBW for Bargaining Unit 08 positions with a BIW Pay Basis …

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

Determine whether Town officials have adequate controls in the Highway Department to safeguard assets

Comptroller DiNapoli Releases School District Audits

… an average of $357,000 of fund balance that was not used to finance operations. The district could not demonstrate a … have not adopted adequate security policies and procedures to safeguard IT assets. In addition, employees stored … insurance buyouts that they may not have been entitled to during the audit period and the health insurance buyout …

Vested Retirement Benefit – State Police Plan