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Vested Retirement Benefit – Special 20- and 25-Year Plans

Vested Retirement Benefit – State Police Plan

Gorham-Middlesex Central School District – Online Banking Access (2022M-179)

… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …

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

… service credit equals the total time worked from your date of membership to the day you leave paid employment. Part-Time Employment For Tier 2, 5 and 6 members, one year of part-time employment is credited as the lesser of: number of days reported* ÷ 260 days or annual earnings …

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … check images to ensure only authorized disbursements are made. Provide abstracts and bank statements to the Board …

St. Paul Boulevard Fire Association - Board Oversight (2018M-117)

… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The Board or membership …

Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)

… to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. … The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements …

Franklin Square Public Library - Claims Audit (2018M-48)

… report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board members audit the claims prior to the monthly …

Full- and Part-Time Service Credit – Special 20- and 25-Year Plans

… service credit by subtracting your beginning date of employment from the date you leave paid employment. … Employment For Tier 2, 3, 5 and 6 members, one year of part-time employment is credited as the lesser of: number of days reported* ÷ 260 days or annual earnings …

Franklin-Treadwell Fire District – Disbursements (2021M-16)

Determine whether FranklinTreadwell Fire District District officials provided adequate oversight to ensure disbursements were authorized supported and for appropriate District purposes

XII.6 Overview – XII. Expenditures

… how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller. Guide to Financial Operations REV. …

Required Reporting

… Tax Cap Compliance Constitutional Tax Limit Foreign Fire Insurance Indigent Legal Services Fund Tax Data Verification …

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… Determine whether District officials properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our … of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for officials to locate …

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

… stock. District officials agreed with our recommendations and indicated they planned to take corrective action. … …

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

… audited and approved prior to payment. Key Findings The claims auditor approved claims for payment for purchases … purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … were ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop …

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

… infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital assets Treatment of infrastructure assets …

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

… Onoville Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted for and enforced the collection and disbursement of all … sales. Marina employees did not issue duplicate receipts for all money collected. Department officials can continue to …

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

… 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. … sufficient financial information, including details of private funds. Library officials agreed with our …

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

… if officials ensured the accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements … over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed …

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

… provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and … officials), we found three elected officials, including the Sheriff and two Coroners, did not complete the annual SHP Training. Key Recommendation County officials …