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Contract Advisory No. 20

… technical difficulties are resolved, agencies are directed to review all STS or AC 340-S forms to validate required data fields and transactional information are included and asked to write in any missing fields and/or transactional …

XV.1 Overview – XV. End of Year

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion … Central School District and the Valley Stream Central High School District . “In an era of limited resources and …

Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)

… of Audit The purpose of our audit was to assess Fire Company controls over financial activities for the period … June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire … to the residents of Hoags Corners Fire District No. 1. The Company’s revenues for the 2012 fiscal year totaled $68,360 …

Dutchess County Industrial Development Agency – Management Practices (2013M-251)

… Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be …

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… that student treasurers are adequately accounting for all collections or remitting them to the central treasurers … and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. Most … of collections, such as a daily sales report. Monitor all club sales subject to sales tax; ensure that student …

Canisteo-Greenwood Central School District – Financial Management (2016M-362)

… Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the … officials appropriated fund balance each year, none of it was needed because District officials overestimated … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be …

Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)

… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and … York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s appropriations. … press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss …

Attica Central School District – Financial Management (2016M-127)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the general fund’s unrestricted fund balance to be …

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The …

Niagara Charter School – Student Enrollment and Billing (2013M-294)

… currently has 10 members, including one parent and two teacher representatives. The School’s operating expenses for …

Laurens Central School District – Budgeting and Reserves (2013M-135)

… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …

Shelter Island Union Free School District –Financial Condition (2014M-132)

… July 1, 2012 through December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by … Shelter Island Union Free School District Financial Condition …

Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)

… 30, 2013. Background Albany County is located in eastern New York State and has a population of approximately 303,000. …

Comptroller DiNapoli Releases Municipal Audits

… District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … debt service fund is excessively funded. City of Olean – Budget Review (Cattaraugus County) The significant … District No 1 Niagara Falls Water Board and the City of Olean …

Germantown Central School District – Financial Management (2013M-230)

… The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May … Develop realistic budget estimates using actual financial results from prior years to project expenditures. … Germantown Central School District Financial Management 2013M230 …

Town of Pittstown – Records and Reports (2013M-5)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a … Town of Pittstown Records and Reports 2013M5 …

State Comptroller DiNapoli Releases School District Audits

… have been issued. Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (2021M-207) Board of … officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 … $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset …

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The … year are approximately $453,000. Key Findings Duties in the Clerk-Treasurer’s office are not appropriately …

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of approximately 7,400 … reported an unrestricted fund balance deficit of $230,368 in the sewer district fund. If the necessary adjustments were … Town would have reported a positive fund balance of $451 in the sewer district fund. The payroll clerk’s duties are …