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Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… for non-property tax revenue estimates, or estimated fund balance. Furthermore, the monthly reports provided by …

St. Lawrence County – Financial Condition (2016M-173)

… had sufficient cash to pay its bills and other obligations when due, resulting in issuing $10 million of revenue …

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… claims prior to payment and ensure that all disbursements are supported by vouchers. Review bank statements and …

Westmoreland Central School District – State Transportation Aid (2017M-220)

… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is governed by a … and the District should receive approximately $1.3 million in transportation aid for these buses through 2021-22. Key …

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

… at least annually to determine if the amounts reserved are necessary and reasonable, transfer excess funds to …

More About This Retirement Plan – New Career Plan

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

… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be … expenditures, funding needed reserves or reducing property taxes. Adopt budgets that represent the District’s actual …

Sodus Central School District – Financial Management (2016M-392)

… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …

Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …

Village of Clinton – Financial Management (2014M-316)

… Maintain separate accounting records for each fund, ensure that all financial transactions are properly …

Town of Southold – Financial Operations (2014M-299)

… a population of approximately 23,200. The Town is governed by an elected six-member Town Board. Budgeted appropriations …

Sidney Central School District - Financial Management (2019M-243)

… over the limit. The Board and District officials did not develop multiyear financial plans or establish targeted …

Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish … and sewer charges. Establish a comprehensive transfer station cash receipts policy. … The purpose of our audit was …

Town of Hampton – Justice Court Operations (2013M-305)

… Ensure that all monthly reports are submitted to JCF by 10th of the following month. … The purpose of our audit was …

Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)

… November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a population of approximately 1,000. The Town is governed by an elected five-member Town Board. General and …

Amherst Central School District –Financial Condition (2016M-167)

… Purpose of Audit The objective of our audit was to review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background The …

Town of Worcester – Claims Audit (2022M-145)

… complete report  – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. … made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 …

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… of financial operations, and the public  did not have an opportunity to exercise its rights as provided in …

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … officials did not conduct online banking transactions in the most secure manner through a wired connection. Key … signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …