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Maintenance, Inspection, and Testing of the Event Recorder System

… assess if the ERS is functioning properly. The LIRR also does not have a corrective action plan/program to ensure …

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

… The Town Supervisor did not adequately segregate payroll duties or establish sufficient compensating controls. … employees’ time records. Segregate the duties over the payroll process. … The purpose of our audit was to review the …

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

…  – Audits financial statements to render an opinion on whether they adhere to Generally Accepted Accounting … Request for Proposals (RFP) for External Auditor," - State Education Department For more information New York State Education Department New York State Education …

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)

… when and how they can use the cards and what documentation is required. District officials agreed with our …

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

… total of $10,004 in collections, and Town officials cannot account for this shortage. Key Recommendations Seek recovery …

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

… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. … The financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with …

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

… areas in the general fund as required by New York State Town Law. The Supervisor did not separately 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)

… 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …

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

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund balance for the … 5 increased by $1.4 million during the audit period due to inadequate budgetary estimates. The Board has not adopted …

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

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 through … water and sewer appropriations totaled approximately $2.5 million. Key Findings The Board has not provided adequate …

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

… cash receipts and waiving fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before … for cash receipt collections and waiving fines. Remove the payroll vendor’s access to the Library’s bank account. Audit …

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

… 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear …

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

… accurately record the number of tickets sold and may not have collected and reported the correct amount of … for all money collected. Department officials can continue to improve actions to enforce past due amounts from offenders … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

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 …

DiNapoli Announces State Contract and Payment Actions for November

… more than 2.9 million payments worth nearly $9.9 billion in November. His office also rejected 173 contracts and … days for contract reviews and two days to audit payments in November. Recently, DiNapoli released a comprehensive … toughen ethics and transparency rules for those involved in state contracting. DiNapoli releases this monthly notice …

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

… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization cards or …

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

… the implementation status of the 11 recommendations made in our initial audit report, Medicaid Managed Care … been excluded or terminated from the Medicaid program. In addition, MCOs are required to have effective compliance … that only eligible health care providers participate in Medicaid. We issued our initial audit report on July 15, …

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

… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …