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Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… of this fund balance increase to its reserve (restricted) funds, which increased by $1.50 million, or 65 percent (from …

Town of Frankfort - Board Oversight (2018M-58)

… action. 1 Refer to our prior audit report,  Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192) … Town of Frankfort Board Oversight 2018M58 …

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …

Islip Fire District – Financial Condition (2020M-25)

… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …

Quogue Union Free School District – Financial Condition Management (2017M-196)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …

Town of Mount Pleasant – Financial Condition (2013M-303)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … $2.4 million over the past five years, due primarily to the Board relying on fund balance as a financing source …

Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly …

Dansville Central School District – Separation Payments (2016M-102)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, …

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures … agent creates billing reports, issues billing invoices to patients and collects fees for the services rendered. The … and document all billing write-offs and adjustments prior to them being made. Key Recommendations Develop and adopt …

Town of Washington – Information Technology (2013M-164)

… 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population … Town of Washington Information Technology 2013M164 …

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… July 1, 2013 through June 30, 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego …

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

… 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the … in Otsego County. The Department has approximately 20 volunteer members and is governed by an elected seven-member … Pittsfield Volunteer Fire Department Cash Receipts and Disbursements …

Vested Retirement Benefit – State Police Plan

Vested Retirement Benefit – Special 20- and 25-Year Plans

Audits of Local Governments: About Our Audits

… Performance Audits LGSA conducts performance audits. … and School Accountability [pdf] for the period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …

Bedford Central School District - Information Technology (2018M-164)

… Key Findings Access to the District’s financial application was not properly segregated. Online banking users … Recommendations Ensure that user access to the financial application is properly segregated. Limit online banking …

Town of Hartwick – Water District Operations (2017M-250)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through … serviced the water meters. Water rents were not billed to some District users. Key Recommendations Continue working …

Urban Choice Charter School – Information Technology (2013M-53)

… Purpose of Audit The purpose of our audit was to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter … adequate internal controls over the School’s IT system to ensure the School’s computerized data and assets are …

Central Valley School District – Claims Audit (2015M-129)

… School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls …

Accounts Payable Advisory No. 8

… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide … Paying for One Invoice on a Voucher …