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Johnstown Public Library – Cash Receipts (2014M-304)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …

Town of Locke – Financial Condition (2020M-111)

… year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were … B includes our comment on an issue Town officials raised in their response. … Determine whether the Town Board Board …

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting any potential corrective action. … estimates were not based on prior years’ actual results or trends and did not contain estimates for all known … budget-to-actual reports and ensure corrective actions or specific budget amendments are implemented before …

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… Purpose of Audit The purpose of our audit was to determine whether District officials … accordance with District policy, and the District did not award points for participation in miscellaneous activities in …

Town of New Lisbon – Financial Oversight (2013M-12)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …

Clymer Central School District – Payroll (2023M-168)

… $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not … Perform a more thorough review of payroll as part of the certification process. District officials generally …

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a …

East Rochester Union Free School District – Procurement (2022M-56)

… report - pdf] Audit Objective Determine whether East Rochester Union Free School District (District) officials procured goods and services …

Lancaster Central School District – Financial Management (2022M-37)

Determine whether the Lancaster Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds

II.4 Overview – II. New York State Financial Accounting

… reliability of accounting information. Paragraphs 9 and 9-a of Section 8 of the State Finance Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. Section 22 …

Overtime Compensation – Enhanced Reporting

… be paid for additional hours worked beyond one's regular schedule and payment must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double … the definition of earnings for the purposes of a member’s pension calculation) and needs to be reported to NYSLRS. This …

Town of Plymouth – Employee Benefits (2023M-176)

… report – pdf] Audit Objective  Determine whether Town of Plymouth (Town) officials accurately recorded Highway … did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we … and the Town’s employee benefit plan. Consult with legal counsel about recovering payments that were inconsistent with …

Real Property Tax Cap and Tax Cap Compliance

… our upcoming training opportunities. Contact Call our Help Line at 1-866-321-8503 or 518-408-4934: Technical issues, account set-up or log-in problems – Select option 1. …

XII.10 Overview – XII. Expenditures

… Monitoring moving services Reporting the theft, loss or misuse of State assets Guide to Financial Operations REV. 12/30/2019 …

Travel Advisory No. 6

… Subject : Updated Travel Form – AC 132S Guidance : The form AC 132-S Employee Report of Travel Expense and Claim for Payment has been updated to include the new mandatory …

New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg

Tonight our nation mourns the passing of US Supreme Court Justice Ruth Bader Ginsburg

IX.12 Overview – IX. Federal Grants

Financial Data: How can we submit a data request?

… Requesters can either phone the Local Government and School Accountability (LGSA) Help … or 518-408-4934 or e-mail requests to the LGSA’s Service Request mail box . When possible, it is helpful if … specifics, e.g., data elements required, year or years of data requested, format (hardcopy or electronic) preferred, …

Bellmore-Merrick Central High School District – Payroll (2023M-87)

audit bellmoremerrick school

Report Types – Enhanced Reporting

… data.   Rev. 2/23 … Three different report types can be submitted through Retirement Online the regular report the …