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Hancock Central School District – School Lunch Operations (2015M-176)

… and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. … a five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key Findings …

Hilton Central School District – Network Access Controls (2022M-200)

… at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses … review network user accounts and disable unneeded accounts in a timely manner. District officials agreed with our …

Village of Shortsville – Board Oversight (2015M-5)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … or engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …

X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management

… Business Units create and maintain Local Customers. Guide to Financial Operations REV. 09/14/2015 … Business …

Nanuet Union Free School District – Payroll (2015M-287)

… of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. … informed decisions. District officials did not provide the payroll clerk with written procedures for processing the …

Millbrook Central School District – Claims Processing (2015M-48)

… was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 … to ensure that they were accurate, properly supported and for valid District purposes. Key Recommendations Ensure that …

Johnsburg Central School District – Payroll (2014M-174)

… officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … The Board did not establish policies and procedures over payroll timekeeping. Employees did not consistently punch in …

Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… was to review internal controls over cash disbursements for the period July 1, 2013 through October 31, 2014. … operating expenses totaled approximately $3.1 million for the 2013–14 school year. Key Findings When the … withdraws the money from the School’s bank account for disbursement to employees, the respective taxing …

Binghamton City School District – Financial Condition (2013M-242)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The …

Town of Schaghticoke – Water Operations (2016M-390)

… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … operates seven water districts. Budgeted appropriations for 2016 totaled approximately $4.3 million. Key Findings … billing adjustment procedures that require Board approval for all adjustments, including written documentation of the …

Rocky Point Union Free School District – Financial Condition (2015M-170)

Rocky Point Union Free School District Financial Condition 2015M170

Bellmore Union Free School District – Financial Condition (2016M-276)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.5 million. Key Findings Actual … budgeted appropriations by an average of $4.4 million per year for fiscal years 2012-13 through 2014-15. Over the past … the District’s reported unrestricted fund balance at year-end exceeded the statutory limit. Key Recommendations …

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key Findings The District’s number of … fund’s operating deficits would average about $70,000 per year. Key Recommendations Take action to bring the MPLH …

Medina Central School District – Reserve Funds (2014M-155)

… students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33.8 million. Key Findings …

North Rose-Wolcott Central School District – Financial Management (2016M-22)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in … students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for the …

Village of Monticello – Payroll (2022M-59)

… that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …

Village of Cayuga Heights – Board Oversight (2014M-292)

… total approximately $6.2 million. Key Findings Accounting records are not reconciled to the bank statements. The … in the reconciliations matches the bank and accounting records. Update the procurement policy to ensure that it meets the requirements of State law and monitor for compliance with the policy as part …

Bradford Central School District – Claims Auditor (2022M-157)

… ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling …

Town of Tyre - Long-Term Planning (2019M-61)

… and use of reserve funds, and analyze existing reserve fund levels against the plan. Annually provide the Board with …

XIV.14.B Capital Assets – XIV. Special Procedures