Search

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …

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

… period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates four … Port Jervis City School District Financial Condition 2016M319 …

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The … operates five schools with approximately 3,000 students, is governed by an elected seven-member Board of Education. … in the appropriation of unrestricted fund balance that is not needed to fund District operations. Ensure reserve …

Morris Central School District – Financial Operations (2015M-251)

… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing … not directly supervise the application of her signature on checks. Certain reserves had significant balances when …

Minisink Valley Central School District – Financial Condition (2016M-26)

… located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating (Sullivan County). The District, which …

City of Long Beach – Budget Review (B23-7-3)

… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… to February 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe … Genesee Community Charter School Revenue Billing and Collection 2013M61 …

Town of Berkshire – Justice Court Operations (2016M-425)

Town of Berkshire Justice Court Operations 2016M425

Village of Suffern – Budget Review (B17-6-8)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …

Elmira City School District – Financial Condition (2014M-348)

… to funding and use of reserves or the level of fund balance. Key Recommendations Adopt budgets that reflect the … funding and use of reserves and the appropriation of fund balance. …

Cortland Enlarged City School District - Budget Review (B4-15-12)

… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes … Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate … financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider …

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… tickets to the State Department of Motor Vehicles (DMV) and OSC's Justice Court Fund (JCF). The Board did not … the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the Clerk's and Justice's …

Bayport Fire District – Credit Card Use (2016M-394)

… and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.1 million. Key Findings … credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all …

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, distinct and separate … of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not award points for participation in miscellaneous activities in …

Accounts Payable Advisory No. 9

… for entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with … payments to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and …

Contract Advisory No. 22

… in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below are …

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …

Comptroller DiNapoli Releases Municipal Audits

… Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and deposited. They also did not … by the agency’s written procedures. In addition, officials failed to adequately track garbage disposal sticker and …

Receiving Your Benefit and Filing Your Option Election – New Career Plan

Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits