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City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of approximately 27,200. The City is governed by an elected seven-member City Council. General fund … operating revenues. Ensure interfund transfers are in compliance with the City’s charter and do not exceed fund …

City of Oswego – Community Development (2015M-108)

… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …

Contributing Toward Your Retirement – Article 14 Benefits

… You are required to contribute 3 percent of your gross earnings toward your retirement benefits for 25 years or until retirement, … for any other tax-deferred plan. *IRC Section 414(h) does not apply to PFRS member contributions made prior to …

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. Background The Patchogue-Medford Union Free School District is located …

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… obituaries and if a retiree is identified as deceased, the secretary contacts any dependents. However, if the spouse of …

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

Determine whether the GilboaConesville Central School District District Board of Education Board and officials effectively managed fund balance

Morris Central School District – Financial Operations (2015M-251)

… not directly supervise the application of her signature on checks. Certain reserves had significant balances when …

Area #6 – Patch Management – Information Technology Governance

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

… the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 for the general and highway funds were $360,414 and $603,301, …

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …

Brocton Central School District – Financial Management (2023M-44)

… complete report – pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves .  As a result, the Board and District officials were not transparent with …

Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… under Article 8, Section 140 of the Workers' Compensation Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering … and self-insured political subdivisions of the State. The Law requires that recoverable expenses be audited by the …

Village of Hewlett Bay Park – Financial Management (2022M-30)

… complete report - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted … realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and …

Town of Putnam Valley – Purchasing (2013M-193)

… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 residents. The … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background The …

Town of Otselic – Selected Financial Operations (2012M-220)

… January 1, 2011, through June 4, 2012. Background The Town of Otselic is located in Chenango County with a … Town of Otselic Selected Financial Operations 2012M220 …

Otisco Fire District – Financial Operations (2016M-415)

… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. Background The Otisco Fire District is a district corporation of the State, distinct and separate … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The …

Town of Barton – Financial Planning (2015M-52)

… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The Town is governed by an elected five-member Town Board. The Town’s 2015 annual … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …

Town of Darien – State Contract Loader Purchases (2013M-88)

… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… [ read complete report - pdf ] Audit Objective Determine whether the City of … process for overseeing Project activities that included daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment …