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Accounts Payable Advisory No. 36

… (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the  Guide to Financial Operations (GFO) ,  Chapter XV, Section 4 - …

Town of Sheridan – Disbursements (2023M-101)

… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without … by the Board, and 50 totaling $27,124 were not for a Town purpose.  The Highway Superintendent and a highway employee were paid $12,858 more than the Board …

Campbell-Savona Central School District – Student State Aid (2024M-79)

… officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically:  $57,176 in estimated State aid was not properly claimed by the District for four special education students.  $8,777 in potential State aid was not properly claimed for five …

Avon Central School District – Financial Management (2024M-75)

… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District …

Jericho Union Free School District – Financial Management (2016M-328)

… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on …

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central … results of the District’s operations were reasonably close to the estimates each year, the cumulative effect of these …

Horseheads Central School District – Financial Condition (2016M-138)

… result in the appropriation of fund balance and reserve funds that will not be used. Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Use money …

Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)

… of our audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. … $8.2 million. Key Findings Internal controls over reserve funds are not appropriately designed or operating … summary statement of projected use and need of the reserve funds. However, the annual report prepared by the Business …

Town of Stratford – Supervisor’s Records (2013M-11)

… is located in Fulton County and has a population of 610 residents. An elected five-member Town Board (Board), …

Town of Norwich – Justice Court (S9-14-3)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … James Fox, and two part-time Court clerks. According to the Court’s System, the Court collected 1,924 payments … and remitted moneys received. However, The Court is not reporting unresolved traffic tickets to the State’s …

Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)

… 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The … services to the residents of the Altona Fire District, is governed by 13 officers elected by Company members. During … are issued or other form of supporting documentation is maintained to account for all Company funds collected and …

Restrictions – State Police Plan

Restrictions – Special 20- and 25-Year Plans

Town of Wellsville – Budgeting (2021M-112)

… the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …

Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)

… Services (BOCES) is an association of 17 component school districts. The BOCES, which provides more than 70 …

Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)

… December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2014 totaled … Clifton ParkHalfmoon Fire District No 1 Length of Service Award Program 2015M64 …

City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… through June 16, 2016. Background The Hammondsport Central School District is located in the Town of Tyrone in Schuyler … in Steuben County. The District, which operates one school with approximately 500 students, is governed by an … Hammondsport Central School District Nonresident Tuition 2016M248 …

Orchard Park Public Library – Audit of Claims (2016M-191)

… period January 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the … Orchard Park Public Library Audit of Claims 2016M191 …

Westchester Library System – Procurement (2015M-199)

… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for … 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was … Key Recommendation Modify the procurement policy to include provisions for purchases made for or on behalf of …