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Greenville Central School District – Information Technology (2016M-221)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … the use of personal devices on the District’s network and acceptable use of District assets when used outside the …

Area #6 – Patch Management – Information Technology Governance

Schenectady City School District – Financial Condition (2014M-168)

… is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 students. … as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for 2010-11 through … balance to finance operations. Key Recommendations Develop and adopt a fund balance policy establishing the amount of …

Town of Stafford – Capital Projects (2024M-17)

… the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board … and accurate accounting records and provide periodic financial reports to the Board. Town officials disagreed with …

State Agencies Bulletin No. 285

… for the current year's exemption are to be retained in the employee's payroll office. Agency Actions A report (NPAY738) identifying employees in your agency claiming Federal and/or State exempt status is available in Reveal. If any employee identified as claiming exempt from …

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… and accurate accounting records. Deposit and remit tax collections to the Supervisor in accordance with statute. …

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. …

Village of Hewlett Neck – Financial Management (2022M-35)

… complete report - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic … Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted …

X.3 Overview – X. Guide to Vendor/Customer Management

… entities in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues encountered during the registration process. Subsection B of this chapter provides … special use vendor ID The VMU will issue the individual or business a New York State Vendor ID when the submitted data …

City of Dunkirk – Billing Enforcement (2020M-117)

… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City could …

Mid-Hudson Library System – Procurement (2016M-261)

… Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster … of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled … are made using State contract on behalf of member public libraries. Modify the Library System's procurement policy to …

Islip Fire District – Disbursements (2020M-9)

… disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key … disbursements were made in compliance with New York State General Municipal Law and the Districts policies …

Town of North Norwich – Budgeting (2015M-54)

… determine if Town officials effectively planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … The Town of North Norwich is located in Chenango County and has a population of approximately 1,800. The Town is …

East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not … extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key …

East Ramapo Central School District - Nonpublic School Transportation (2019M-107)

… to transport 717 (or $495,499) more students than were registered. For 2018-19, as of April 1, 2019, the District is … schools to transport 455 (or $337,085) more students than registered. Key Recommendations Obtain documentation to prove …

City of Long Beach - Financial Condition (2019M-133)

… plan. We conducted two separate audits of the City, one on financial condition and the other on leave accrual payments. The City submitted a response …

Congregate Meal Services for the Elderly (Follow-Up)

… for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not demonstrate that they contracted with optimally located senior centers to maximize the number of eligible senior citizens who had access to congregate meals. In …

Gates-Chili Central School District - Financial Management (2019M-53)

… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … and reserves. Key Findings District officials circumvented the statutory limit on surplus fund balance by making more … million in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance reserves were …

Chestertown Fire District – Claims Processing (2016M-387)

… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … lacked guidance to adequately perform financial duties and thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without authorization and …