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Campbell-Savona Central School District – Budget Review (B2-16-6)

… our budget review was to determine whether the significant revenue and expenditure projections in the District’s … in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been … balance of $116,081, which is almost 25 times the average annual expenditures. The District’s tentative budget complies …

Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)

… internal controls over payroll and leave accruals for the period July 1, 2013 through June 30, 2014. Background … with approximately 460 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $10.2 million. … Key Recommendations There were no recommendations for this audit report. …

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

Eldred Central School District Financial Condition and Cafeteria Operations 2014M204

Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)

… is governed by an elected seven-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal … approve employee compensation and benefits and ensure that letters of employment clearly evidence this approval. …

Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)

… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … to access online banking and do not consistently erase the browser history after online banking. The District did not …

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… 2015 through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the … Granville Hook and Ladder Volunteer Fire Company Financial Operations …

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 … in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or …

Greenville Fire District - Fixed Assets (2019M-223)

… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over …

Port Jervis City School District – Financial Condition (2016M-319)

… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how … when reserves will be used or how much will be maintained in each reserve. Key Recommendations Use surplus fund balance …

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… School District (District) officials properly managed and monitored building access accounts and badges. Key Findings  District officials did not properly manage and monitor building access accounts and badges used to … School District District officials properly managed and monitored building access accounts and badges …

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… accurate, properly approved and supported. We attribute the audit findings to inadequate Board oversight, policies … As a result, payroll staff were unable to interpret what benefits employees are entitled to receive and may be improperly providing …

Procurement Evaluation Concepts for Goods and Services (Fall Conference 2025)

… Procurement Evaluation Concepts for Goods and Services Fall Conference 2025 …

XIX.5 Project IDs for Declared Emergencies and Special Use Cases – XIX. Project Costing (PCIP)

Content to come

XV.16 Sole Custody Reporting and Agency Financial Reporting Package – XV. End of Year

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)

… established adequate internal controls over: The retiree health insurance contribution billing process. The payroll … Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued eligibility … comparisons are performed to determine status of retiree health insurance accounts. Attempt to recover premiums paid …

Coeymans Hollow Fire District – Board Oversight (2021M-211)

Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) Board provided adequate oversight of financial operations.

Adjustment Report Template

A sample of the Adjustment Report, used if you need to correct a member’s salary (earnings) or days worked.