Search

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested disbursements were for valid purposes, LDC officials did not always ensure they … economic development activities LDC officials intend to fund, and the associated cost for each. Review and approve …

Alexandria Central School District – Financial Condition Management (2020M-109)

… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …

Cortland County - Financial Management and Reporting (2019M-162)

… Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting … timeframe. Address deficiencies identified in previous audits to ensure the accuracy of the accounting records. …

Gates-Chili Central School District - Financial Management (2019M-53)

… limit on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital …

Lake Pleasant Central School District - School District Website (S9-19-36)

… pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information. Key Findings …

Haldane Central School District - School District Website (S9-19-32)

… [ read complete report - pdf ] Audit Objective Determine whether the Haldane Central School …

York Central School District - School District Website (S9-19-35)

… Final annual budget. Budget information – with appended property tax report card, administrator salary disclosure and fund …

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

…  [read complete report – pdf]  Audit Objective  Determine whether Otsego County Soil and … overpayments to landowners.  Perform a thorough claims audit to ensure disbursements are supported and for …

Somers Central School District – User Accounts and Software Updates (2021M-153)

… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. … IT control weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically …

Benefits

… health insurance, to opt-out of their insurance coverage in exchange for an incentive payment. Productivity … eligible employees to exchange previously accrued leave in return for a credit to be applied toward their health …

Constitutional Tax Limits

Constitutional Tax Limits

Edgemont Union Free School District – Information Technology (2024M-37)

… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… Objective  Determine whether Cheektowaga-Sloan Union Free School District (District) claims were properly audited and … response. … Determine whether CheektowagaSloan Union Free School District District claims were properly audited and …

IX.12 Overview – IX. Federal Grants

Audits

… Guides to Audits; and the entire audit report. See Reports for analyses on the State budget, finances, the economy and …

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

audit bellmoremerrick school

Fire Protection Contracts

… Signed into law on September 12, 2017 as Chapter 294 of the Laws of 2017 – A.7089 (Magnarelli) / S.5785 (Marchione) – …

Tax Check-Off Technical Amendment

… the annual report setting forth how the monies in certain tax check-off funds were used during the preceding calendar … the annual report setting forth how the monies in certain tax check …

New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual

… Reimbursable Cost Manual (Manual). The audit included all expenses claimed on NYCCD’s CFR for the fiscal year ended … Ensure that costs reported on future CFRs comply with all requirements in the Manual. Other Related Audits/Reports …

Sweet Home Central School District – Financial Management (2022M-166)

… [read complete report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … on issues raised in the District’s response. … audit sweet home school financial management …