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Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)

… Purpose of Audit The purpose of our audit was to review the District’s claim processing … Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The … 240 students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the …

Taconic Hills Central School District – Financial Management (2019M-155)

… Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As of June 30, 2018, surplus fund balance totaled approximately … estimates for revenues and appropriations and the amount of fund balance that will be used to fund operations. Reduce …

State Agencies Bulletin No. 1665

… with the steps required to calculate breaks in service for ORP and VDC members (Plan Type 7Z) who appear on the … reports identify incomplete ORP/VDC Suspense/NRI dates for ORP and VDC members who have an Active payroll status, … a new 366 Completion Date and/or 7 Year Completion Date for each ORP/VDC member appearing on the NBEN742. The new …

Travel Advisory No. 5

… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: … State Comptroller (OSC) updated  Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to … scanned images may also be used as the sole documents of record only when the agency has complied with the State’s …

Columbia County – Payroll (2014M-121)

… auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have … properly segregated. Review the method by which part-time attorneys are paid and the associated hours are reported. …

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not …

Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)

… The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to …

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …

Marathon Central School District – Fund Balances (2017M-280)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District … for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage points (from …

Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)

… July 1, 2015 through December 31, 2016. Background The Center Moriches Union Free School District is located in the … Center Moriches Union Free School District Medicaid …

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … fund over the past four years without using this money for debt payments. The Board has not adopted comprehensive …

Contract Advisory No. 22

… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office of the State … Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed … Closing Contracts in the Statewide Financial System SFS …

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Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… tuition rate. Key Recommendations Ensure that Ripley CSD is properly billed in accordance with the contract. …

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… Purpose of Audit The purpose of our audit was to review the District’s short-term … created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … students, is governed by an appointed nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

Middleburgh Central School District – Financial Condition (2013M-206)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … condition, budgeting decisions over the last several years have made the District susceptible to fiscal stress. Even … in the past to prepare for economic difficulties, they have come to rely on using surplus funds to finance …

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… July 1, 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in … Fishers Island Union Free School District Five Point Plan 2015M320 …

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. …

West Islip Union Free School District – Payroll (2016M-78)

… develop payroll certification procedures. Ensure that the ASB certifies the payrolls before checks are printed and …

Upper Jay Fire District – Board Oversight (2023M-24)

… whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.  Key Findings  The Board did not provide adequate oversight of District financial activities, which hindered its ability …