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Hoosic Valley Central School District - Financial Management (2018M-238)

… appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 … fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding the 4 percent …

Bolton Central School District - Fund Balance Management (2018M-249)

… Adopt annual budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

Village of Shortsville – Board Oversight (2015M-5)

… comprehensive long-term financial plans for all Village funds. … Village of Shortsville Board Oversight 2015M5 …

Fishers Island Union Free School District – Website Transparency (2023M-28)

… the public with transparent and comprehensive financial information. Key Findings District officials did not ensure … plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) online submission request …

Milford Central School District – Fund Balance Management (2022M-94)

… to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt …

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water …

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices and financial … Village officials did not develop policies and procedures to govern budgeting practices or a comprehensive multiyear … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. …

Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a …

Loans – Divorce and Your Benefits

Dryden Central School District – Financial Condition (2013M-396)

… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the period July …

Town of Enfield – Purchasing (2016M-377)

… 2016 budgeted appropriations for its general and highway funds totaled approximately $628,600 and $958,700, …

Town of DeKalb – Financial Management (2016M-427)

… by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not …

Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)

… Purpose The objective of our examination was to determine whether payments made to the Local Development Corporation of Laurelton, Rosedale … 28, 2014, the Department made a $16,250.00 advance payment to the LDC. On June 9, 2014, the LDC claimed the remaining …

Town of Newfane – Supervisor's Financial Records (2017M-7)

… 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately 9,600. The Town …

X.7 Overview – X. Guide to Vendor/Customer Management

… SECTION OVERVIEW AND POLICIES A Customer is an entity providing or owing … with Business Units. The use of Customers is required for revenue contracts in the SFS, for Interagency billing and payment processing, and to track …

Town of North Greenbush – Town Clerk (2017M-132)

… money due the Town. The Clerk should report and remit funds in a timely manner to the Supervisor. Town officials …

Village of Hempstead – Budget Review (B7-14-4)

… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law requires all …

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at …

Connetquot Central School District - Financial Management (2019M-180)

… balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund balance … limit. Key Recommendations Review the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits …

Town of Dayton - Fund Balance Management (2019M-221)

… to eliminate deficit fund balances and ensure that those funds are self-sustaining. Develop and adopt comprehensive …