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Town of Milford – Justice Court Operations (2014M-279)

… 1, 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … Town’s Justice Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings …

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… Law). Key Findings  The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling …

Village of Greenwich – Justice Court Operations (2014M-023)

… and an appointed court clerk. Key Findings The Justice did not consistently perform bank reconciliations and did not compare the reconciled bank balance with her manual … has been printed and issued. Further, Court officials did not use manual press numbered duplicate receipts as a …

Orleans County – Department of Social Services (2012M-222)

… because DSS does not require individuals to submit work schedules. Key Recommendations Ensure that DSS personnel … all clients. Require clients to provide work and/or school schedules in order to ensure that individuals are only …

Implementation of the Dignity for All Students Act

… 1, 2015 through June 28, 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). … took effect on July 1, 2012 with the goal of providing public elementary and secondary school students in New York … share information on material incidents with the public to provide a more current picture of the school …

Clarence Public Library – Audit of Claims (2016M-355)

… Purpose of Audit The purpose of our audit was to review the Library’s … 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from …

City of Long Beach – Budget Review (B23-7-3)

… budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue …

Village of Silver Creek – Capital Projects (2017M-31)

… through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County … not develop a long-term plan that evaluated the sewer or water capital projects’ financial impact on the annual …

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings  The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately $912,000 …

Town of Castile – Tax Collection Remittance (P1-24-23)

… Law). Key Findings  The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … million to the County Treasurer in April 2024 instead of paying three separate required payments totaling …

Village of Ballston Spa – Audit Follow-Up (2017M-256-F)

… in October 2018. Background The Village of Ballston Spa is located in Saratoga County and has a population of …

Forensic Audit of Dual Employment Approvals and Conflicts

… Metropolitan Transportation Authority (MTA) employees who also worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … we found that the MTA and its agencies had 78 employees who were dually employed and earning more than $10,000 from …

City of Lackawanna – Garbage Collection Fees (2021M-206)

… properties required garbage fee assessment and/or billing updates during our audit period, the Assessor had not updated … impact appears immaterial, not making the necessary updates for these properties will result in continued …

Use, Collection, and Reporting of Infection Control Data

… Objective To determine whether the Department of Health (Department) is collecting necessary data to make … was identified in a resident of a long-term care skilled nursing facility in King County, Washington. The patient died … Electronic Response Data System (HERDS); and nursing home surveys. Most health care-associated infection outbreaks …

Village of Pulaski – Selected Village Operations (2013M-142)

… audit was to review the water system improvement reserve, claims, annual audits and information technology for the … of the reserve. The Board did not effectively audit all claims under its jurisdiction because it only reviewed the … back-up copies of data are not stored in a secure off-site location. Key Recommendations Ensure that due care is taken …

Common Attributes of Successful Emerging Managers

… Common attributes to forming a successful Emerging Manager Strategy: Years of team’s operating experience Years of … business, owner-managed experience Size of the AUM of the strategy or the fund Well-constructed strategic growth plan …

Town of Pendleton – Special Districts (2018M-4)

… to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, … is governed by an elected five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not properly accounting for sewer operations. Key Recommendation Determine whether the …

Leaves of Absence and Service Credit – Special 20- and 25-Year Plans

… A member’s service credit only accumulates for any period of time you receive earnings, therefore no service credit is given for the following: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family …

Village of Delhi - Disbursements (2019M-204)

… complete report - pdf] Audit Objective Determine whether the Board and Village officials ensured disbursements, … Clerk-Treasurer issued herself five checks totaling $5,100 that she was not entitled to. Employees received payment for … and agreed to pay full restitution plus $500 to cover the Village’s insurance deductible with a one year …

XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management