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Arkport Central School District – Payroll (2016M-338)

… Purpose of Audit The objective of our audit was to evaluate the accuracy of payroll payments for the period … Review the calculations for separation payments prior to the payments being made. … Arkport Central School District …

Cornwall Central School District – Financial Condition (2015M-148)

… Background The Cornwall Central School District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, … relied on appropriated fund balance as a financing source in the annual budgets, which reduced the District's …

South Country Central School District – Procurement (2013M-91)

… Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …

Liberty Central School District – Financial Operations (2016M-25)

… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools … purposes. Monitor cost-effectiveness of participation in the National School Lunch Program Community Eligibility …

Utica Academy of Science Charter School – Purchasing (2015M-71)

… Purpose of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period …

Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)

… The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, which operates two …

Town of Corinth – Claims Auditing (2017M-102)

… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. … Town of Corinth Claims Auditing …

Town of Guilderland – Golf Course Collections (2017M-22)

… 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a … Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town Comptroller’s office in a timely fashion, and no one independent of the Director …

Town of Oxford – Financial Management (2016M-420)

… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that … balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. … Town of Oxford Financial Management …

Greenlawn Water District – Accounting Records (2015M-231)

… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million. Key Findings The … Maintain the District’s accounting records in a timely, accurate and complete manner. More effectively …

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

Town of Virgil – Board Oversight (2015M-40)

… November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately … billing and collecting process. Ensure that the re-levy list is a complete list of unpaid bills. Establish policies for accountability …

Orchard Park Public Library – Audit of Claims (2016M-191)

… audit was to review the Library’s claims auditing process for the period January 1, 2015 through May 6, 2016. … in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s annual …

Westchester Library System – Procurement (2015M-199)

… Purpose of Audit The purpose of our audit was to evaluate the Library System’s … 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was … bidding or best value requirements when procuring goods and services for the use and benefit of the system’s member …

Town of Owego – Financial Management (2015M-179)

… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … approximately $11.8 million. Key Findings The Board did not develop reasonable revenue estimates for the general …

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations … claims for payment. Ensure credit card payments are made in full in a timely manner to avoid unnecessary interest charges or …

Waterloo Central School District - Financial Condition Management (2019M-137)

… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

Roosevelt Union Free School District - Information Technology (2019M-193)

… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …

State Police Bulletin No. SP-221

… Purpose The purpose of this bulletin is to notify agencies of a modification to … represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, …

Town of Stockton – Financial Management (2014M-90)

… Purpose of Audit The purpose of our audit was to assess the Town’s financial management … 1, 2012 through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a …