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Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, which has …

Town of Nichols – Financial Management (2017M-258)

… Nichols is located in Tioga County. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings Actual revenues exceeded budgeted amounts by an annual average of $418,000 and budgeted appropriations exceeded expenditures by an annual average of $203,000. Town-wide (TW) fund balance …

Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)

Town of Beekmantown Procurement and Town Clerk Operations 2017M217

Town of Canaan – Board Oversight (2017M-183)

… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s … 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population …

Cost-of-Living Adjustment – Special 20- and 25-Year Plans

North Babylon Union Free School District – Financial Condition (2016M-32)

North Babylon Union Free School District Financial Condition 2016M32

Nanuet Union Free School District – Payroll (2015M-287)

… of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. … informed decisions. District officials did not provide the payroll clerk with written procedures for processing the …

Millbrook Central School District – Claims Processing (2015M-48)

… supporting documentation before approving them for payment. … Millbrook Central School District Claims …

Rocky Point Union Free School District – Financial Condition (2015M-170)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … officials have not established a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or when reserve funds would …

Chenango Valley Central School District – Budget Review (B4-16-5)

… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …

Bellmore Union Free School District – Financial Condition (2016M-276)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …

Johnsburg Central School District – Payroll (2014M-174)

… officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … The Board did not establish policies and procedures over payroll timekeeping. Employees did not consistently punch in …

Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… the 2013–14 school year. Key Findings When the third-party payroll services vendor finalizes the payroll, it directly withdraws the money from the School’s … Key Recommendations Work with the vendor to arrange for payroll checks to clear against the School’s bank account and …

Medina Central School District – Reserve Funds (2014M-155)

… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and … The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by …

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… which has a population of approximately 2,000, is governed by a Village Board. Budgeted appropriations for the general …

Village of Cayuga Heights – Board Oversight (2014M-292)

… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …

Bradford Central School District – Claims Auditor (2022M-157)

… had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 … did not contain documentation for the claims auditor to perform a proper audit. The claims auditor, who is an …

Loans – Divorce and Your Benefits

… loan balance at retirement, the pension will be reduced for each loan, taking into consideration the member’s age at … see the  Tiers 3, 4, 5 & 6 Loan Application (RS5025-A)  for approximate annual reductions. Unless the DRO provides … their full equitable share of the pension if the reduction for a member’s outstanding loan at retirement is …

New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)

… Audit The purpose of our audit was to determine if the New York State Department of Labor (NYSDOL) discontinued … unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period January …

South Lewis Central School District – Financial Condition (2016M-83)

… 1, 2014 through September 30, 2015. Background The South Lewis Central School District is located in the Towns of … Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates three schools with …