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Roslyn Union Free School District – Cash Receipts (2016M-241)

… Purpose of Audit The purpose of our audit was to determine if the … The Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … 11 and 30 days before being deposited in the District’s bank accounts. Key Recommendations Require that District …

Henry Johnson Charter School – Financial Operations (2014M-214)

… the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, … contract does not describe in detail the services that the Foundation will provide. The compact contract is not … how the quality of services provided will be measured. The Foundation’s fee structure does not appear to be reasonable …

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

… July 1, 2014 through January 5, 2016. Background The Mount Markham Central School District is located in a number of towns in Herkimer, … Mount Markham Central School District Reserve Funds 2016M73 …

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

… in Suffolk County. The Library, which is governed by an elected five-member Board of Trustees, is a school …

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 …

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

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

… for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …

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

… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …

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

… procedures for online banking activities. A separate computer has not been dedicated for online banking. The bank … procedures as specified in Board policy. Designate one computer to be strictly dedicated for online banking …

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

… of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced its … in General Municipal Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,932. The …

State Agencies Bulletin No. 1882

… increase to $290,000 for the 2021 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Effective … Dates Effective as of Administration checks dated January 6, 2021 and Institution checks dated January 14, 2021. OSC Actions OSC will update PayServ to …

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

… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period … The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire …

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

… audit was to determine if internal controls over Business Office operations were appropriately designed and operating … established adequate internal controls over Business Office operations. Board policies and written procedures have … appropriate segregation of duties amongst Business Office staff where possible and also implemented various …

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

… Board did not pay a reasonable price for the building, by paying more than the appraised value. Key Recommendation …

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

… 1, 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of … Fishers Island Waste Management District Purchasing 2015M292 …

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

… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s financial operations for the period July 1, 2012 through … Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, …

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

… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit …

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

… search by Vendor ID starting with "041" and/or Vendor Name 1. Refer to Section 5 - Agency Payment Preparation and … list of account codes can be found in Chapter IV, Section 1 - Accounting Codes – Uses and Descriptions Overview of this …

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

… The purpose of our audit was to review the District’s financial management for the period July 1, 2009 through … Holland Central School District Financial Management 2015M58 …

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

… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …