Search

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed.  District officials did not:  Provide …

Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)

… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to …

Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)

… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. Background The Wayne County Water and Sewer Authority is an independent public benefit …

Bath Central School District – Reserves (2016M-401)

… Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools … approximately $3.3 million was required to be restricted in the debt reserve. The District inaccurately reported one …

East Moriches Union Free School District -- Budget Review (B7-16-3)

… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law Section 10.10 requires all local governments that have …

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and …

Geneva Housing Authority – Cash Receipts (2015M-160)

… 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … deposit of all receipts. Ensure that user access rights in the accounting system and housing software are limited to …

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

… to safeguard and account for the District’s fuel supplies. …

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

… 2011-12 through 2015-16, the District’s unrestricted fund balance exceeded statutory limits. Annual fund balance … used because budgets resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how …

Hammond Central School District – Payroll (2016M-398)

… period July 1, 2014 through June 30, 2016. Background The Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County … Hammond Central School District Payroll 2016M398 …

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

… School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and … Board adopts more realistic budgets to avoid raising more real property taxes than necessary. Ensure that the amount of … unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and develop a formal …

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … 6, 2014. Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The … to precariously low amounts. The school food service fund has not been self-sufficient and has required annual …

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… to address the maintenance and monitoring of leave accrual records. The District does not have policies regarding … policies and procedures to address employee leave accrual records. Adopt and implement a comprehensive computer use …

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

… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …

State Agencies Bulletin No. 1379

… of the processing requirements for employees who claim exempt from Federal, State and/or Local tax withholding in Tax Year 2015. Affected Employees Employees who claimed exempt from Federal, State and/or Local tax withholdings in … who submit withholding allowance certificates claiming exempt in 2015 Effective Date(s) Institution paycheck dated …

DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds

… clerk Stephanie Burlew. She was charged with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public funds by pocketing parking permit fees; code … “Local governments need to make sure proper controls are in place to protect public funds. I commend the city of …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures

… Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions … use of State credit cards; Theft or loss of supplies, equipment or other physical assets in excess of $1,000 per …

Audit of the Tuition Assistance Program at CUNY Medgar Evers College

… (TAP) awards.   Background Medgar Evers College, located in Brooklyn, is a senior college within the City University … were not properly matriculated, two students who enrolled in programs not approved by the State Education Department, …

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings  Town officials ensured the CPF … that all collections were properly supported recorded and deposited and that disbursements were proper and supported …