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Long Lake Central School District – Capital Project (2021M-183)

… claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget and … period to ensure unexpended funds are accurately disposed of when the project is complete. District officials agreed …

Copiague Fire District – Credit Card Purchases (2019M-98)

… audit period, 753 totaling $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card …

Town of Owego - Water Fund Operations (2021M-205)

… resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, …

Longwood Central School District – Overtime (2021M-126)

… - pdf ] Audit Objective Determine whether Longwood Central School District (District) officials appropriately approved … Determine whether Longwood Central School District District officials appropriately approved and …

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …

Spackenkill Union Free School District – Professional Services (2021M-89)

… procuring professional services. As a result, taxpayers have little assurance that procurements are made in the most … more than nine years ago. However, the insurance should have been competitively bid every three years. Key …

Town of Stanford – Financial Management (2021M-130)

… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… to the Town Board (Board), and reports did not include a detail of money received and disbursed as required. Key … monthly financial reports to the Board which include a detail of money received and disbursed. Town officials agreed …

Irvington Union Free School District – Fixed Assets (2022M-89)

… of the 105 fixed assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, … in the District’s possession. These items included a desk, oven, stove, television and television studio equipment. 65 …

Town of Caneadea – Fund Balance Management (2020M-145)

… Determine whether the Town Board Board effectively managed fund balances …

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment. Key Findings The Board did not ensure the claims auditor was properly trained … the Pleasantville Union Free School District District Board of Education Board ensured that claims were adequately …

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

… 2012 are approximately $1.4 million. Key Findings The Town does not have complete, accurate, and up-to-date accounting records, … and accurate monthly bank reconciliations and ensure that any differences disclosed by the reconciliation process are …

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added … $18,600 were found at different locations than shown on the inventory list. Key Recommendations Ensure that …

Cherry Valley Fire District - Board Oversight (2019M-141)

… fund policy. Ensure that fire protection contracts were signed, that the services provided were billed for and that … and towns outside the District. Ensure AUDs are filed with our office within 60 days after the close of the fiscal year. Annually audit the …

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …

Town of Corning – Financial Condition (2020M-13)

… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The … Determine whether the District applied for all transportation State aid for new bus acquisitions and …

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … $34,437 were paid without proper supporting documentation. Company officials did not ensure that cash receipts were … cash receipts are supported by adequate documentation. Company officials agreed with our recommendations and have …

Service Credit – Divorce and Your Benefits