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Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… also has ensured that procedures concerning financial recording and reporting were developed. The Treasurer … by affixing their signatures to the claims, and the Board minutes indicate the approval to pay these claims. The Board …

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, … leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts … were overstated by 47 days. Key Recommendations Develop and adopt a comprehensive system of controls over leave time …

Travel Advisory No. 1

… . As needed, employees who use a proxy should also fill out any of the applicable forms that correspond with …

SUNY Bulletin No. SU-162

… OSC inserted a new row on Position Data effective 7/9/09 and updated the Earnings Program to NBW for Bargaining Unit … code of DTA CHG/Z12 with an effective date of July 9, 2009 and change the employee’s Earnings Program to NBW . Questions …

Vested Retirement Benefit – State Police Plan

Columbia County – Payroll (2014M-121)

… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time …

Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)

… The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to provide …

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …

East Bloomfield Fire District – Financial Operations (2017M-154)

… for 2017 total $354,594. Key Findings The purchasing agent does not provide the Board with required quotes and … written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement … IT. Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement …

City of Newburgh – Budget Review (B17-6-18)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …

Village of Wurtsboro – Financial Operations (2017M-71)

Village of Wurtsboro Financial Operations 2017M71

Town of Deerpark – Budget Review (B17-6-17)

… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are … percent). This is a result of overestimating expenditures and underestimating revenues. The Town’s preliminary budget …

Village of Port Chester – Payroll (2017M-115)

… paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies or procedures governing how leave time accrual … Key Recommendations Evaluate whether to continue incurring police department overtime to cover staff shortages instead …

Travel Advisory No. 5

… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory … The retention of supporting documentation must be readily available for OSC’s auditors to facilitate timely payment …

State Agencies Bulletin No. 1299

… Pursuant to Federal Uniformed Services Employment and Reemployment Rights Act (USERRA), Article 20 of the Retirement and Social Security Law, and sections 242 and 243 of the New York State Military Law, …

Comptroller DiNapoli Releases School District Audits

… security policies and procedures to safeguard IT assets. In addition, employees stored personal data, such as photos, … 2018, the audit period. Three employees received $34,738 in health insurance buyouts that they may not have been …

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …

Lake George Fire Company - Cash Receipts (2015M-216)

… $125,000. Key Findings Maintain detailed collection records and ensure that all collections are deposited timely … checks, monthly bank reconciliations and other financial records, including those of the Drill Team. Ensure that an … Treasurer’s and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. …

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… is inadequate and the President did not provide written disclosure of his ownership interest in a business used by …