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

… bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all collections …

Town of Greenwich – Purchasing (2020M-135)

… followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy …

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

… supported by adequate documentation and a proper use of District money. Key Findings The Board and District … could not demonstrate whether Board-approved payments of approximately $169,000 were a proper use of District money. Travel and car rental costs of …

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 … $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations …

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

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

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

… based on actual expenditures. Village officials agreed with our recommendations and indicated they planned to …

State Agencies Bulletin No. 1797

… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $285,000 for the …

Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)

… included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). … (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and whether it provided effective oversight of its service …

Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)

… compensating controls to mitigate the risks associated with the lack of segregation of duties, including oversight …

Little Falls City School District - Financial Condition Management (2019M-67)

… fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 … that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a … plan. Key Recommendations Reduce the surplus fund balance to within the statutory limit and use the surplus …

VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables

… even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction. … federal laws, rules and regulations. Agencies should refer to the General Retention and Disposition Schedule for New … Imaging and Attachment Guidance  of this Guide. Guide to Financial Operations REV. 05/17/2022 … Agencies are …

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … to initiate corrective action. … Determine whether the Indian Lake Central School District District maximized …

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… paid by either the Federal Government or the state to the other compensate for lost value (e.g. investment … interest liability (which the Federal Government pays to the state) accrues for any covered program whereby a state … a state interest liability (which the state pays to the Federal Government) is recorded for any covered …

State Comptroller DiNapoli Releases Municipal Audit

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and overtime was adequately documented and … properly supported by documentation. Key Recommendations Direct supervisors should review and approve all time cards. …

Hudson Housing Authority – Information Technology (2019M-224)

… an acceptable use policy. Officials did not provide IT security awareness training. The Authority did not have …

Mount Markham Central School District – Financial Management (2020M-39)

… ] Audit Objective Did District officials properly manage fund balance and ensure budget estimates and reserves were … officials could improve their management of the District’s fund balance and reserves. Officials overestimated …

Town of East Hampton – Budget Review (B7-15-19)

… are reasonable. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The …

Town of Mooers - Highway Asset Accountability (2020M-35)

… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …