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Chenango Valley Central School District – Budget Review (B4-16-5)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

Bellmore Union Free School District – Financial Condition (2016M-276)

… audit was to examine the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.5 … appropriations by an average of $4.4 million per year for fiscal years 2012-13 through 2014-15. Over the past three …

Johnsburg Central School District – Payroll (2014M-174)

… Purpose of Audit The purpose of our audit was to determine whether District officials … Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The …

Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… one school with 214 students. The School’s operating expenses totaled approximately $3.1 million for the 2013–14 …

Medina Central School District – Reserve Funds (2014M-155)

… Establish a reserve fund policy and ensure that reserves are reasonably funded. Develop realistic revenue and …

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background … is governed by a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. …

Village of Cayuga Heights – Board Oversight (2014M-292)

… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely … policy to ensure that it meets the requirements of State law and monitor for compliance with the policy as part of the …

Bradford Central School District – Claims Auditor (2022M-157)

… [read complete report – pdf] Audit Objective Determine whether the Bradford Central School District (District) claims auditor performed a proper claims audit. Key Findings … audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 million. This compromised …

Loans – Divorce and Your Benefits

New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine if the New York … benefit payments to county jail inmates in a timely manner for the period January 1, 2013 through May 19, 2014. Background Unemployment Insurance is a benefit program administered by NYSDOL that provides …

South Lewis Central School District – Financial Condition (2016M-83)

… District’s unassigned fund balance exceeded the 4 percent legal limit for fiscal years 2012-13 through 2014-15. The …

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 … of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key …

Wheelerville Union Free School District – Fund Balance (2016M-9)

… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four fiscal years. The District appropriated fund balance in its annual budgets that was not used. The … Ensure that the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the …

North Rose-Wolcott Central School District – Financial Management (2016M-22)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in … students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for the …

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December … handbook is deficient regarding the accrual of vacation time, which could make the Village liable for large payouts … employee handbook policies. … Village of Freeville Time Attendance and Leave Accruals 2017M24 …

Hancock Central School District – School Lunch Operations (2015M-176)

… and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. … a five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key Findings …

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… of unrestricted fund balance to be maintained within the legal limit and develop a plan for use of the surplus …

Chenango Valley Central School District – Budget Review (B4-14-8)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

Binghamton City School District – Financial Condition (2013M-242)

… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …

Town of Schaghticoke – Water Operations (2016M-390)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s … of approximately 7,600. The Town, which is governed by an elected five-member Town Board, operates seven water … Implement billing adjustment procedures that require Board approval for all adjustments, including written documentation …