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Accounts Payable Advisory No. 15

… using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”.  … how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the  GFO,  Chapter XII, Section 4.C - …

New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … and then used $3.5 million of unexpended surplus funds to increase the retirement reserve without including those … period, $4.8 million of unexpended surplus funds were used to fund the capital reserve fund. Key Recommendations Develop …

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The … The District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its adopted budgets. From 2011-12 through 2013-14, only …

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …

Village of Ellenville – Information Technology (2014M-278)

… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …

Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the amount of unrestricted fund balance in a manner …

Dansville Central School District – Separation Payments (2016M-102)

… examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 …

East Meadow Union Free School District – Financial Condition (2015M-332)

… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …

Hannibal Central School District – Financial Condition (2017M-23)

… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance … developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the …

Town of Webb Union Free School District – Fund Balance (2016M-140)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $3.3 million that was not actually used to finance operations. As a result the District’s fund … officials may have levied more taxes than necessary to sustain District operations. Key Recommendations Develop a …

Area #6 – Patch Management – Information Technology Governance

Village of Pelham – Information Technology (2016M-410)

… 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately …

Village of Old Westbury – Justice Court (2017M-64)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period …

Fallsburg Central School District – Financial Condition (2014M-33)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Findings The District adopted budgets that included plans to use fund balance which mostly went unused and has … appropriation estimates that are realistic. Develop a plan to reduce the amount of fund balance in a manner that …

Town of Kirkwood – Justice Court Operations (2016M-414)

… money. Key Findings The Justices did not ensure that all bank accounts were reconciled each month. During the audit … to the case files. Key Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly … liabilities and comparing this listing with the reconciled bank balance and money on hand. Follow up on all bail money …

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …

General Brown Central School District – Financial Condition (2014M-216)

… Continue to explore and evaluate ways to cut costs and increase revenues. …

X.4 Overview – X. Guide to Vendor/Customer Management

… information through the New York State Vendor Self-Service Portal at  https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . …

Loan Payroll Deductions – Enhanced Reporting

… salary deductions Retirement Online notifies employers when to start and stop deductions …

Brighton Memorial Library – Board Oversight (2015M-116)

… for the period January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …