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City of Lockport - Budget Review (B1-16-16)

… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …

Pembroke Central School District – Financial Management (2016M-31)

… review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … restricted, and District officials consistently budgeted for expenditures that could have been paid for with reserve …

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… April 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, … not approve their own absences. … PatchogueMedford Union Free School District Leave Accruals 2016M236 …

Sherman Central School District – Claims Processing (2016M-352)

… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … expectations and requirements. The claims auditor does not compare invoices against quotes, bids or government …

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… the controls over retiree health insurance contributions for the period July 1, 2014 through January 5, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $17.8 million. Key Finding … of the change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance …

Stamford Central School District – Fund Balances (2016M-106)

… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school …

North Syracuse Central School District – Professional Services (2022M-34)

… by the policy. District officials generally agreed with our recommendations and have initiated or indicated they …

Little Flower Union Free School District – Fixed Assets (2022M-78)

… and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s … or being followed, and there were no procedures to ensure asset tags were affixed to assets. Key Recommendations Establish adequate controls to …

Otselic Valley Central School District – Procurement (2022M-58)

… school District’s attorney that was paid $21,038 during our audit period. District officials may have saved $13,781 … bid by other governments. District officials agreed with our findings and indicated they plan to initiate corrective …

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… applied to the extent practical in our ACFR presentation for the recording of capital assets. The implementation of …

Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)

… depositing cash receipts. Ensure that the clerk’s duties are adequately segregated or implement compensating controls, …

Town of Urbana – Access Controls (2022M-4)

… of all parties. Town officials generally agreed with our findings and recommendations and indicated they planned …

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… a $15 million interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to …

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

… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… Its population is approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled …

South Lewis Central School District – Conflicts of Interest (2021M-3)

… disclosure forms and procedures for consulting with legal counsel when appropriate, the Board members failed to … Ensure that District officials and employees follow the legal conflicts of interest requirements. Amend the conflict … are adequately disclosed and addressed, and consult with legal counsel when appropriate. District officials agreed …

Town of Orange – Budget Review (B20-2-14)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our … was to determine whether the significant revenue and expenditure projections in the Town’s adopted budget for the … the potential impact the COVID-19 pandemic (pandemic) may have on the Town’s finances. General and highway fund …

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations … action. Appendix B includes our comments on issues raised in the School’s response. … Determine whether School …

Town of Huron – Financial Management (2014M-367)

… review the Town’s financial management, budget practices and resultant financial condition for the period January 1, 2011 through September 18, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.16 million. Key Findings The …