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Lockport Public Library – Claims Processing (2015M-192)

… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing … The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district …

Pearl River Fire District – Purchasing (2016M-407)

… audit was to examine the District’s purchasing practices for the period January 1, 2015 through September 26, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … were unable to provide evidence that they obtained quotes for eight of the 27 purchases we reviewed. District personnel …

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition … The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special …

Orchard Park Public Library – Audit of Claims (2016M-191)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of … Orchard Park Public Library Audit of Claims 2016M191 …

City of Norwich – Information Technology (2012M-254)

… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 … City of Norwich Information Technology 2012M254 …

Village of Monticello – Financial Condition (2020M-107)

… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial condition. Key … fund balance will likely be fully depleted at the end of the 2019-20 fiscal year. The Village has exhausted nearly …

Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials

… must review each entry listed on an official’s record of activities (ROA) to determine whether the entries are … any duties that are not work-related from the calculation of the average number of days worked per month. Below are … out of the office Attending municipality board/committee meetings Preparing for municipality meetings Community …

Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)

… leave accrued and to be carried over to the next fiscal year. For 2018, the amounts paid by surviving spouses for …

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not pre-approved …

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting … assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for …

Charlotte Valley Central School District - Information Technology (2019M-27)

… use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… records. Determine whether Town officials ensured the information technology (IT) systems were adequately secured … employee handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance … time. Ensure that employee handbook policies and the CBA are followed for allocating all types of accrued leave …

Village of Gowanda - Sewer Financial Operations (2019M-199)

… report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and … financial operations of the sewer fund. Key Findings The Board overestimated revenues by $379,000 in fiscal years … deficits in the sewer fund totaling $144,000. The Board did not annually review contractual revenues, resulting …

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)

… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …

Restrictions – State Police Plan

Restrictions – Special 20- and 25-Year Plans

… Regular Earnings: For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please … For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is limited to 15 … earnings. As of July 1, 2019, public safety overtime that is paid to you by a public entity and meets other …

Town of Fishkill – Information Technology (2020M-153)

… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … Determine whether Town of Fishkill Town officials ensured the Towns Information …

Town of Oneonta – Town Clerk (2021M-59)

… - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit …

Town of Greenwich – Purchasing (2020M-135)

… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … Determine whether Town of Greenwich Town officials sought competition when …

Medina Central School District - Tax Collection (2019M-151)

… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …