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Kent Fire District No. 1 - Financial Operations (2019M-37)

… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s financial operations. Key Findings The Board’s budgets were incomplete and inaccurate. Also, … Determine whether the Board effectively managed the Districts financial …

Lowville Academy and Central School District - Claims Audit Process (2019M-154)

… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also the … purposes and were properly audited and approved prior to payment …

Multiple Dwelling Property Inspections (2018-MS-1)

… not always performed, as required. Overall, 59 percent of the PM inspections and 51 percent of the FS inspections were not performed. White Plains, …

Hubbardsville Fire District - Board Oversight (2018M-107)

… Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. … reconciliations. Key Recommendations Provide oversight of the Treasurer’s duties and annually audit the Treasurer’s …

Town of Brandon - Financial Condition (2019M-239)

… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …

Fort Edward Union Free School District - Financial Condition (2019M-245)

… condition significantly declined due to a successful tax certiorari challenge. As a result, unrestricted fund … year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the … enhancement, cost savings opportunities and to fund the tax certiorari liability. District officials generally agreed …

Poughkeepsie City School District – Information Technology (2019M-166)

Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use access and loss

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… revenues in a special revenue fund. Investigate the source of funds in the debt reserve and, if appropriate, transfer … counsel on the appropriate action regarding the future use of the capital reserve. District officials generally agreed …

More About This Retirement Plan – Forest Rangers Plan

… This retirement plan summary describes the benefits available to … System.) These benefits are provided by Section 383-c of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …

More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)

More About This Retirement Plan – Career Plan

… These benefits are provided by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security …

Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)

… District officials raised students’ standardized test scores using teaching and learning technologies. District …

Town of Schroeppel – Cash Disbursements (2014M-296)

… a population of approximately 8,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Payrolls were not effectively reviewed or certified by any Town official. The Board did not audit, or contract … intended internal controls for these positions as provided by statute. Ensure that payrolls are thoroughly reviewed and …

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… January 1, 2014 through February 28, 2015. Background The Orient Fire District is a district corporation of the State, … Orient Fire District Cash Reserves and Credit Cards 2015M319 …

Schalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)

… as required to all staff for the 2020-21 school year by September 15, 2020. Eighteen of the 42 employees’ records we tested showed the training was not completed by September 15, 2020, as required by New York State Education Department (SED) regulations. …

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

… of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May … County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356 …

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

… financial and capital plans for the period January 1, 2016 through December 31, 2016. Background The Town of … Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The Clerk did not maintain adequate records of collections and did not deposit collections intact and timely. The Board did not …

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 …

DiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments

… announced the sentencing today of Christopher Bunn of Queens for concealing his father’s death to collect his … time served and full restitution, which he paid today in Queens County Supreme Court.  He pleaded guilty in October to … announced the sentencing today of Christopher Bunn of Queens for concealing his fathers death to collect his …

Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)

… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to …