Search

Required Reporting

… Added for GASB 84 [pdf] Accounting and Reporting Manuals (ARM): County, City, Town, Village [pdf] Fire Districts [pdf] …

McLean Fire District - Financial Operations (2017M-296)

… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The … approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system … continue to use the voucher system established as a result of our audit. The Treasurer should secure District check …

Hampton Bays Union Free School District - Claims Processing (2018M-68)

… to initiate corrective action. … Hampton Bays Union Free School District Claims Processing 2018M68 …

XIV.14.B Capital Assets – XIV. Special Procedures

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… to enforce past due amounts from offenders and locate crime victims to whom restitution is owed. Key …

Yates County – Sexual Harassment Prevention Training (S9-23-07)

… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and …

Webster Public Library - Board Oversight (2018M-125)

… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: … other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. …

Syosset Central School District - Payroll (2018M-42)

… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed 35,236 checks totaling …

Hermon-DeKalb Central School District - Claims Auditing (2019M-211)

… were adequately documented, were for appropriate purposes and were properly audited and approved before payment. Noteworthy Achievements Due to … that for the claims reviewed, procedures were followed and these claims were adequately documented, for appropriate …

Full- and Part-Time Service Credit – Career Plan

… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …

Full- and Part-Time Service Credit – Police and Fire Plan

… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …

Full- and Part-Time Service Credit – New Career Plan

… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …

Full- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits

… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …

Full- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer … service credit by subtracting your beginning date of employment from the date you actually leave paid … 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees … 15 employees or 15 percent of employees tested and the nine Board members did not complete the annual SHP Training. Additionally, the District excluded …

Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)

… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … audit statewide baldwin …

Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)

… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees … and all five Board members), four employees or 27 percent of employees tested and the five Board members did not …

Onondaga County – Sexual Harassment Prevention Training (S9-23-8)

… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials … was provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected … and all 23 elected officials), 14 employees or 6 percent of employees tested did not complete the annual SHP Training. …

Hudson City School District – Information Technology (2020M-157)

… District officials did not adequately secure and protect the District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: Adopt adequate IT … use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We …

Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan