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Contract Advisory No. 22

… and there has been no activity (SFS amendment transactions or payments) for one year. No open purchase orders … contract. All purchase orders are in either “Cancelled” or “Complete” status. Agencies should make every effort to …

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

… Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the …

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

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

… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how … when reserves will be used or how much will be maintained in each reserve. Key Recommendations Use surplus fund balance …

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

… policies and procedures governing the claims processing function. The Board did not develop a comprehensive job description that outlines the claims … procedures describing the claims audit process. Develop a comprehensive job description for the claims auditor that …

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

… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …

Campbell-Savona Central School District – Budget Review (B2-16-6)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the … to issue obligations to fund operating deficits to submit their tentative budget for the next fiscal year to the …

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

… District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the …

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

… Purpose of Audit The purpose of our audit was to evaluate the … District’s reserve policy does not include details related to the various reserves’ purposes, use or funding. The …

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

… Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year 2015-16 of … approximately $49.6 million. Key Findings The District’s has overestimated appropriations for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes …

Accounts Payable Advisory No. 9

… Guidance: This advisory has been updated to reflect new requirements for entering a unique invoice number on vouchers … XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address …

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… officials established long-term capital and financial plans to address the Town’s Highway Department equipment and … did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital … Recommendations Develop long-term capital and financial plans. Establish and fund reserves for highway equipment …

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

… to evaluate the District’s financial management practices for the period July 1, 2014 through January 20, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. … percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to …

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

… Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing 2015M365 …

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

… the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school with … $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational … itself. The Treasurer does not directly supervise the application of her signature on checks. Certain reserves had …

Greater Amsterdam School District – Financial Condition (2016M-110)

… Purpose of Audit The purpose of our audit was to review the … The District did not develop a multiyear financial plan to manage its fund balance and reserves. Key Recommendations …

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … formal and adequate policies and procedures related to the processing of payroll outside of normal pay dates. … officials did not develop policies or procedures related to the periodic review and reconciliation of payroll …

Alden Central School District – Financial Management (2016M-372)

… to review the District’s financial management practices for the period July 1, 2012 through September 2, 2016. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $33.9 … and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 fiscal years as …

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

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …

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

… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …