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Town of Stony Creek – Supervisor's Records and Reports (2022M-32)

… maintain accurate accounting records and conduct required annual audits. Ensure bank reconciliations are …

Marion Central School District – Procurement (2022M-3)

… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …

Town of Stephentown – Records and Reports (2012M-209)

Town of Stephentown Records and Reports 2012M209

Davenport Fire District – Financial Activities (2020M-147)

… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … not require the Treasurer to prepare and submit reports of the District’s financial activities for them to …

Dansville Public Library – Procurement (2015M-225)

… our audit was to examine the Library’s procurement process for the period July 1, 2013 through August 19, 2015. … five-member Board of Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings … officials did not maintain a comprehensive inventory for all Library assets. Key Recommendations Adopt a …

Town of Sidney – Supervisor’s Disbursements (2015M-214)

… signature. Perform, or cause to be performed, the required annual audit of the Supervisor’s records. … The …

Town of Saugerties – Justice Court Operations (2015M-47)

… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activity for the period January 1, 2013 … Town Board, maintains a Justice Court, with two elected Justices. The Court collected approximately $1 million in …

Town of Louisville – Water User Charges (2015M-44)

… Purpose of Audit The purpose of our audit was to review the Town’s water user charge activity for the … collecting and recording of water payments and adjustments to customer accounts. Three users have administrative rights in the computerized water billing …

Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)

Determine whether the Grand Gorge Fire Districts District Board of Fire Commissioners Board ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

Determine if claims were adequately documented for appropriate purposes and properly audited and approved prior to payment

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… or have assurance that officials obtained services at the best cost. Officials added another project phase totaling …

About this Report – 2021 Financial Condition Report

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… officials. Key Recommendations Develop written procedures for managing system access that include periodically …

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… Otsego Northern Catskills Board of Cooperative Educational Services (ONC BOCES) officials properly monitored and … Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted …

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… and reported and that money was safeguarded. Key Findings The bylaws provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial policies or procedures. The Treasurer did not maintain adequate accounting records …

Town of Hebron – Fiscal Oversight (2015M-59)

… Supervisor or, in his absence, the Deputy Supervisor, as required by statute. Annually conduct or obtain an audit of …

Acceptable Time and Attendance Systems – Legacy Reporting

… .   Rev. 2/20 … NYSLRS employers report information about employees through Retirement Online including their …

Town of Brant – Justice Court (2014M-180)

… 10th of the following month. Review and analyze all open case files. Provide for an annual audits of the Justices’ …

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

… and approved prior to payment. Key Findings We reviewed 100 claims totaling approximately $5.3 million and found that …

Wynantskill Union Free School District – Purchasing (2022M-85)

… Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Follow the District’s purchasing … Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …