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Mount Markham Central School District – Reserve Funds (2016M-73)

… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.4 … money is being set aside, the Board’s financial objectives for each reserve, optimal or targeted funding levels and …

Middle Country Public Library – Treasurer (2015M-291)

… instead of being paid a salary. The Treasurer only signs checks but does not maintain accounting records or …

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

Vestal Fire Department – Financial Activities (2014M-265)

… 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the … Vestal Fire Department Financial Activities 2014M265 …

Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)

… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board …

Oriskany Central School District – Procurement (2017M-87)

… Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida …

East Bloomfield Central School District – Online Banking (2016M-14)

… July 1, 2014 through December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which operates … East Bloomfield Central School District Online Banking 2016M14 …

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… the source of funding for the capital reserves as a part of the budgeting process. Key Recommendations Establish … funding goals. Include funding of capital reserves as part of the budgeting process or as authorized by Board …

State Agencies Bulletin No. 1882

… is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under …

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… is inadequate and the President did not provide written disclosure of his ownership interest in a business used by …

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The … written procedures have been developed and adhered to by staff for cash receipts and disbursements, payroll, … appropriate segregation of duties amongst Business Office staff where possible and also implemented various reviews of …

Elmwood Village Charter School – Building Acquisition (2017M-237)

… million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …

Fishers Island Waste Management District -- Purchasing (2015M-292)

… any purchases. District officials did not always comply with the purchasing policy by obtaining written quotes for … District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. Comply with the purchasing policy and statutory competitive bidding …

Rensselaer City School District – Financial Condition (2016M-286)

… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …

Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)

… February 28, 2014. Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated … in 1938 in the Town of Westerlo, Albany County. The Company contracts with the Town to provide fire protection … Westerlo Volunteer Fire Company Cash Disbursements 2014M179 …

XII.6.L Replenishing an Advance Account – XII. Expenditures

… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … and Submittal of this Chapter for instructions on how to submit a regular voucher. Business Units must use the …

Holland Central School District – Financial Management (2015M-58)

… 3, 2015. Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, … Towns of Java and Sheldon in Wyoming County. The District is governed by the Board of Education, which is composed of … funds. Properly establish existing reserves requiring such authorization. Ensure all original invoices are …

Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)

… Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to … revenues into its own bank accounts without authorization in the Department’s bylaws. The Board did not properly …

Great Neck Union Free School District – Fuel (2016M-82)

… was to determine if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written … Officials did not investigate variances identified on the fuel inventory reconciliations. District officials did not …

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

Wilton Water and Sewer Authority Water and Sewer Charges 2016M329