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Lakeland Fire District – Travel and Conference Costs (2013M-145)

… the internal controls over travel and conference costs for the period January 1, 2011, to November 30, 2012. … Board of Fire Commissioners. The District’s expenditures for the fiscal year ending December 31, 2011 were … The Board did not ensure that the District only paid for actual District expenses, necessarily incurred on …

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …

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

… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and capital plans … as a fund balance and reserve policy to adequately address the Town’s operational and capital needs for the period …

Town of Henrietta – Financial Management and Purchasing (2013M-208)

… amount of unexpended surplus funds in the general and drainage district funds. The Board did not provide sufficient … to help properly classify individuals as independent contractors or employees, and made payments totaling $175,000 to four individuals as independent contractors, who likely should have been treated and …

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)

… not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor … operations. The Supervisor did not file required reports with agencies including OSC and the IRS. Key Recommendations … and up-to-date accounting records. Provide the Board with monthly reports that include an accounting of all cash …

Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans

… adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of these benefits, you are automatically covered. If your … chooses to adopt the benefits for a limited period of time, and you enter employment after the expiration date, …

Village of Millbrook - Financial Operations and Procurement (2018M-135)

… complete report - pdf] Audit Objective Determine whether: The Board provided adequate oversight to ensure that Village … officials procured goods and services in accordance with the procurement policy and applicable statutes. Key Findings … documentation for $317,988 of restricted donations. The Village has two bank accounts that are not for Village …

Contact the Division of Local Government and School Accountability

… Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: [email protected] …

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

… intended protection each is meant to provide. Select the name to learn about qualifications and requirements for each … must use a request for proposal (RFP), which is a detailed document that contains a description of the services …

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

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records … Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the …

Utilization of the Arch Street Yard and Shop Facility

… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of … To determine whether the Metropolitan Transportation Authority Long Island Rail …

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

… period July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is … by a Board of Trustees whose seven members are elected by Fulton City School District residents. Key Findings The Board … Fulton Public Library Cash Receipts and Disbursements 2017M269 …

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

… did not account for revenues and expenditures associated with improvement areas in the general fund as required by New … and expenditures from the intermunicipal agreements with neighboring towns, to ensure that revenues cover … in a separate fund. Town officials generally agreed with our recommendations and indicated they plan to initiate …

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)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …

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

… 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected …

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

… October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected …