Search

Washington County – Procurement (2017M-224)

… audit was to determine whether the County procured goods and services in accordance with its procurement policy and statutory requirements for the period January 1, 2016 … adequately document actions taken when soliciting bids and quotes and retain documentation including other …

Sherrill City School District – Reserve Funds (2017M-247)

… Purpose of Audit The purpose of our audit was to determine whether the Board … the City of Oneida in Madison County. The District, which has approximately 1,880 students, is governed by a … and conditions under which the reserves will be used. Use the surplus funds in the tax certiorari reserve to fund …

Babylon Union Free School District – Financial Condition (2015M-323)

… for the establishment and use of three of its four reserve funds, and one fund was overfunded. Key Recommendations Use … to fund District operations. Ensure that all reserve funds are properly established and are funded in accordance …

Margaretville Central School District – Fund Balance (2015M-55)

… five-member Board of Education. The District’s general fund budgeted appropriations for the 2014-15 fiscal year were … Ensure that the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. …

Albion Central School District – Budgeting (2016M-80)

… audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $33 …

Portville Central School District – Financial Condition (2013M-384)

… financial condition for the period of July 1, 2012 through November 13, 2013. Background The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … within legally established limits and that residents were not taxed more than necessary. The balances of four reserve …

City of Jamestown – Financial Condition (2016M-298)

City of Jamestown Financial Condition 2016M298

Springville-Griffith Institute Central School District – Financial Management (2015M-221)

… or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates and supported by …

Sharon Springs Central School District – Financial Condition (2016M-39)

… District’s financial condition for the period July 1, 2014 through November 30, 2015. Background The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie … that appropriate unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance …

West Genesee Central School District – Segregation of Duties (2016M-303)

… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates …

Marcellus Central School District – Procurement (2016M-230)

… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… in Nassau County. The District, which operates 11 schools with approximately 7,100 students, is governed by an elected …

Clyde-Savannah Central School District – Financial Condition (2015M-338)

… Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and …

Town of Stephentown – Records and Reports (2012M-209)

… the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … Town of Stephentown Records and Reports 2012M209 …

Amagansett Union Free School District – Financial Condition (2014M-91)

… District operates one school with 108 students attending kindergarten through grade six and pays tuition for 75 …

Town of Arietta – Budgeting (2016M-308)

… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. … totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the Board overestimated … appropriations by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the …

Greenport Union Free School District – Financial Condition (2014M-203)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member Board of Education. The District operates one school with …

Village of Nissequogue – Information Technology (2015M-31)

… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk … Village of Nissequogue Information Technology 2015M31 …

Accounts Payable Advisory No. 22

… on an agency contract or Master Contract  must  reference the contract on the voucher by either (1) referencing a purchase order … on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information.  This …

Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans