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Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… - pdf] Audit Objective Determine whether Onteora Central School District (District) officials procured goods and services in … corrective action. … Determine whether Onteora Central School District District officials procured goods and …

XV.16 Sole Custody Reporting and Agency Financial Reporting Package – XV. End of Year

Town of Pulteney – Financial Management and Information Technology (2012M-177)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and controls over information technology (IT) for the period January 1, 2010, through May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population of 1,285. …

XIX.5 Project IDs for Declared Emergencies and Special Use Cases – XIX. Project Costing (PCIP)

Content to come

Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January … The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The Town is governed …

XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year

… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure (AC1286-S) and Report of Monies Received (AC909-S) documents must be … Accounting Operations (BSAO) Revenue Accounting Section and the NYS Department of Taxation and Finance Division of …

Division of Housing and Community Renewal Bulletin No. DH-119

… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …

Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data and computer resources for the period April 1, 2013 through … is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified individuals. The …

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… Date determines the accounting period and fiscal year in which the transaction will be recorded in the …

Town of Parma – Financial Management and Information Technology (2012M-96)

… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal … and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not designate an …

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… City officials did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee … City officials have not developed written IT policies and did not provide users with IT security awareness …

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or …

Slate Hill Fire District – Procurement and Claims Processing (2021M-105)

… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. … …

Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)

… August 17, 2016. Background The Dutchess County Water and Wastewater Authority is a public benefit corporation that … the County Legislature Chair appoints two Directors and they jointly appointed one Director. The Authority’s 2016 budget was $9.3 million. Key Finding The Board and Authority officials implemented specific procedures over …

Division of Housing and Community Renewal Bulletin No. DH-118

… Department ID and ‘LLS Correction Sheet’ in the Subject line. OSC Actions – Automatic Processing: OSC will process …

Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)

… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter … pupils and from certain State and Federal aid attributable to these pupils. Key Findings For the 2011-12 fiscal year we …

Town of Ontario – Board Oversight and Information Technology (2013M-105)

… The purpose of our audit was to review Board oversight and information technology (IT) controls for the period … Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is governed by an elected Town Board, which comprises the Town Supervisor and four Board members. The Town’s 2012 expenditures totaled …

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who resigned …

Town of Olive – Claims Processing and Information Technology (2012M-223)

… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …

Tupper Lake Central School District – Records and Reports (2021M-14)

… in project expenditures were not submitted for timely reimbursement. Submit the 2016-17 through 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, delaying scheduled State aid payments ranging from $49,607 to $345,221. Key …