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School District Physical Education Compliance (2018-MS-3)

… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None …

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …

Village of Port Chester – Payroll (2017M-115)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through …

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… for non-property tax revenue estimates, or estimated fund balance. Furthermore, the monthly reports provided by …

St. Lawrence County – Financial Condition (2016M-173)

… had sufficient cash to pay its bills and other obligations when due, resulting in issuing $10 million of revenue …

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… claims prior to payment and ensure that all disbursements are supported by vouchers. Review bank statements and …

Westmoreland Central School District – State Transportation Aid (2017M-220)

… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is governed by a … and the District should receive approximately $1.3 million in transportation aid for these buses through 2021-22. Key …

State Agencies Bulletin No. 1104

… Purpose To notify the agencies of changes to the file and provide the new file layout Affected …

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two schools … fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish policies …

More About This Retirement Plan – New Career Plan

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. … Peru Central …

Port Jervis City School District – Financial Condition (2016M-319)

… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be … expenditures, funding needed reserves or reducing property taxes. Adopt budgets that represent the District’s actual …

Accounts Payable Advisory No. 27

… XII, Section 5.G - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include … XII, Section 5.G – Entering the Appropriate Obligation and Accounting Dates on Vouchers . … Determining Accounting …

Sodus Central School District – Financial Management (2016M-392)

… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …

Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of …

2022 Annual Cash Basis Report on State Funds

… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …

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

… Maintain separate accounting records for each fund, ensure that all financial transactions are properly …

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases …

Town of Boylston – Financial Condition (2021M-69)

… As a result, it levied more taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s …