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Watervliet City School District – Payroll and Claims Processing (2013M-4)

… purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, … for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key Findings The District’s … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of …

Skaneateles Central School District – Records and Reports (2015M-154)

… our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, … School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and Spafford in …

Laurens Central School District – Budgeting and Reserves (2013M-135)

… our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. … overestimated expenditures for each of the last five years and underestimated revenues for three of those years. As a … budgets that include realistic estimates for revenues and expenditures based on contractual and historical data. …

Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance

… and schools often rely on third parties to provide a variety of IT-related services. For your protection and to avoid potential misunderstandings, … shared PII upon the contract’s expiration (e.g., whether, when and in what format it will be returned and/or whether, …

Village of Mayfield – Water and Sewer Operations (2017M-28)

… determine whether the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the …

Village of Homer – Purchasing and Credit Cards (2017M-112)

… of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April … approximately $3.9 million. Key Findings Board members and certain department heads told us that they were unaware … of the requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases …

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… District (District) officials accurately paid employees and properly calculated employees’ leave accruals.  Key … generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)

… in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and job creation; and support diverse, prosperous local …

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to …

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is …

Town of Kent – Procurement and Information Technology (2017M-85)

… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In … use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …

Patient Safety Center Activities and Handling of Revenues (Follow-Up)

… our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15 ). About the Program The Patient Health Information and Quality Improvement Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa Smart, a …

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

… To determine whether the Department of Corrections and Community Supervision (Department) provides sufficient … oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals …

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key … did not properly record her leave usage .  She earned and used leave that she was not entitled to and paid herself …

Town of German – Supervisor’s Records and Reports (2023M-54)

… did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner .  As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial … (AFR) and the tax cap form late with the Office of the New York State Comptroller (OSC). Did not annually provide …

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital assets. The Statewide … of General Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the … System (SFS) Asset Management (AM) Module (SFS AM), and the system was retired. The SFS AM continues to be …

Village of Westfield – Water and Sewer Operations (2014M-209)

… of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, … is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. The Village is … an elected Board of Trustees which comprises four Trustees and a Mayor. Budgeted appropriations for the 2013–14 fiscal …

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) … are required to provide this information timely. Process and Transaction Preparation: To request additional … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s …

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide … guidance to Business Units on year end payment processing and lapsing procedures. The appropriation lapsing date is the last date an appropriation can be legally used and is the date by which a Business Unit must process its …