Search

Maintenance, Inspection, and Testing of the Event Recorder System

… Purpose The objectives of our audit were to determine whether the the Long Island … a State public authority created under Article 5, Title 11 of the Public Authorities Law. One of six MTA constituent agencies, the LIRR, founded in 1834, …

Town of Guilderland – Employee Compensation and Benefits (2015M-262)

… of Audit The purpose of our audit was to review the Town’s employee compensation and benefits transactions for the … Background The Town of Guilderland is located in Albany County and has a population of approximately 35,300. The … … The purpose of our audit was to review the Towns employee compensation and benefits transactions for the …

Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… By law, you can’t hire or appoint immediate or close family members of a school board member, school district … by not appointing other relatives, such as in-laws, or family members of individuals with the responsibility of …

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during … adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 …

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is governed by an …

Town of Batavia – Water and Sewer Operations (2018M-12)

… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Batavia …

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … Town officials did not withhold employee contributions for health insurance coverage. As a result, during the audit …

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is …

Village of Dansville – Water and Sewer Operations (2017M-273)

… Dansville in Livingston County. The Village is governed by an elected five-member Board of Trustees. The Village has …

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Library … public library. The Library, which serves a population of approximately 20,600, is governed by a Board of Trustees …

Town of Marbletown – Financial and Capital Planning (2017M-234)

… address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. … is governed by a Town Board, had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The … that financial resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop …

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

… Audit Objective Determine whether: Onoville Marina (Marina) revenue was properly accounted for. The Probation Department … accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the …

Town of Chester – Time and Attendance Records (2017M-287)

… whether Town officials implemented adequate policies and procedures over employee time and attendance and leave records for the period January 1, 2016 through …

Division of Housing and Community Renewal Bulletin No. DH-8

… (DC37 Personal Lines-OCA). Affected Employees Employees in Bargaining Unit 67 are now eligible for this deduction …

Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)

… in Medicaid. We issued our initial audit report on July 15, 2016. The audit objective was to determine if … adequate SIUs to detect, prevent, and follow up on instances of fraud and abuse. Our audit covered the period … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …

January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… earnings and not the principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and reported in the … your annual financial report as an addition or deduction from beginning fund balance using residual equity transfer …

Management of Unexpected Delays and Events During Winter 2017-18

… to assess whether the plans adequately addressed the needs of its passengers. This audit covered events that occurred … a State public authority created under Article 5, Title 11 of the Public Authorities Law. One of six MTA constituent agencies, the LIRR is the largest …