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Town of Greig – Long-Term Planning (2023M-13)

… report – pdf]  Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and … We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their …

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… for. Key Findings The Board has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted … reviewed. During the past two years, the District’s total fund balance increased by nearly $1.66 million, or 43 percent …

Town of Frankfort - Board Oversight (2018M-58)

… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations Segregate the …

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted … did not review the exemptions calculated by the Real Property Tax System (RPTS) after they were entered by the … the Town Assessors are properly administering select real property tax exemptions …

Islip Fire District – Financial Condition (2020M-25)

… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …

Quogue Union Free School District – Financial Condition Management (2017M-196)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …

Town of Mount Pleasant – Financial Condition (2013M-303)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …

Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through …

Dansville Central School District – Separation Payments (2016M-102)

Dansville Central School District Separation Payments 2016M102

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures for the … Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing … Develop and adopt written policies and procedures for ambulance service billing and collection. The procedures …

Town of Washington – Information Technology (2013M-164)

… 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population … Town of Washington Information Technology 2013M164 …

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West …

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …

Vested Retirement Benefit – State Police Plan

Vested Retirement Benefit – Special 20- and 25-Year Plans

… payable for life, and you may elect one of several pension payment options to provide a continuing payment to a beneficiary of your choosing after you die. …

Audits of Local Governments: About Our Audits

… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure … Audits of Local Governments About Our Audits …

Bedford Central School District - Information Technology (2018M-164)

… Key Findings Access to the District’s financial application was not properly segregated. Online banking users had excessive permissions. Employees … Recommendations Ensure that user access to the financial application is properly segregated. Limit online banking …

Town of Hartwick – Water District Operations (2017M-250)

… July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. … meter issues. Ensure that accurate information is kept on each property and is compared to the Town’s billing …

Urban Choice Charter School – Information Technology (2013M-53)

… Purpose of Audit The purpose of our audit was to examine the controls over information … The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which …

Central Valley School District – Claims Audit (2015M-129)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, …