Search

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

… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly recorded, the operating bank account balance was understated by more … (OSC) uniform system of accounts for fire districts. 1 District officials did not always solicit competition when …

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

… and equipment, infrastructure or the aging highway garage. The Board has not adopted an adequate fund balance …

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

… financial management and internal controls over purchasing for the period January 1, 2011 through March 29, 2013. … to help properly classify individuals as independent contractors or employees, and made payments totaling $175,000 … and update the Town’s code of ethics and cease doing business with the Board member’s business. Carefully review, …

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

… cannot account for this shortage. Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct deposits and inappropriate withholdings and recovery of $8,235 from the clerk for leave time she was paid … and leave time accrual policies and procedures. Seek recovery of $10,004 from the clerk for collections not …

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

… July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. … Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The financial records and reports …

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

… Purpose To explain the use of Deduction Code 391 (DC37 Personal Lines-OCA). Affected Employees … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization … To explain the use of Deduction Code 391 DC37 Personal …

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

… are safeguarded and officials procured goodsservices as per the policy and statutes …

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)

Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records

Utilization of the Arch Street Yard and Shop Facility

… Transportation Authority (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was … the Metropolitan Transportation Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was …

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

… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public … Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before disbursements …

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

… Town of Batavia Water and Sewer Operations 2018M12 …

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

… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s … Town of Moreau Budgeting and Multiyear Planning 2017M185 …

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

… was to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 … The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 … Findings The Board has not provided adequate oversight of water and sewer operations. The Board did not monitor water …

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

… 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by … Town of Chester Time and Attendance Records 2017M287 …

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

… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …

Selected Safety and Security Equipment at Train Stations (Follow-Up)

… report, Selected Safety and Security Equipment at Train Stations ( 2017-S-84 ). About the Program Staten Island … SIR’s management oversees capital projects at its 21 train stations, maintains the stations’ structural components, and ensures that security … report Selected Safety and Security Equipment at Train Stations …

Town of Stamford - Annual and Claims Auditing (2018M-227)

… Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually …

Annual Assessment of Market Orders for 2015 and 2016

… Purpose To determine whether the Department of Agriculture and Markets (Department) had adequate procedures in place … to its administration of Article 25 of the Agriculture and Markets Law. Our audit covered the period July 1, 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 …