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Town of Saugerties – Information Technology (2015M-117)

… Purpose of Audit The purpose of our audit was to determine whether … safeguarded for the period January 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is governed by …

Jamestown City School District – Financial Condition (2015M-120)

… Develop and adopt a budget in which recurring expenditures are funded by recurring revenues, thereby reducing the …

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… complete report – pdf] Audit Objective Determine whether Manhasset Union Free School District (District) officials … or indicated they planned to initiate corrective action. … manhasset audit schools statewide IT asset management …

DiNapoli: School District Tax Levy Cap at 2%

… July 1, 2022, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. List of allowable tax levy …

Town of Ballston - Water Fund Financial Operations (2023M-60)

… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …

Odessa-Montour Central School District – Financial Condition (2016M-71)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …

Village of East Hampton – Information Technology (2015M-187)

… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …

Rhinecliff Fire District – Board Oversight (2024M-154)

… District’s financial activities are adequately accounted for and reported. Specifically, the Board did not … required Annual Financial Reports (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days … Develop and adopt policies, procedures and plans for the District’s financial operations. Ensure an annual …

Opinion 2007-8

… 990 is a return filed by organizations exempt from income tax under sections 501(c), 527 or 4947(a)(1) of the Internal … that receives and disburses foreign fire insurance premium tax funds distributed pursuant to Insurance Law §§ 9104 and … that receive and disburse foreign fire insurance premium tax funds to be inspected and examined for such periods as …

Columbia County – Payroll (2014M-121)

… of our audit was to determine if controls over employee time and attendance and leave accruals were adequate for the … all employees complete and certify their hours worked on a time record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have …

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… District is located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. …

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 … custodial/maintenance services as either an employee or a contractor. Key Recommendations Ensure that monthly …

Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)

… for 2017 totaled approximately $2.5 million. Key Findings The Supervisor did not ensure accounting records … receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not … the 2015 and 2016 annual audits have not been performed. Key Recommendations Maintain complete and accurate accounting …

Florida Union Free School District – Information Technology (2017M-146)

… 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and … based on a formal service level agreement. … Florida Union Free School District Information Technology 2017M146 …

Village of East Rockaway – Justice Court Operations (2017M-206)

… Purpose of Audit The purpose of our audit was to determine whether the Justice … each account and review existing bail records to determine how to disburse the existing funds in the bail account. …

More About This Retirement Plan – New Career Plan

Town of Stockport – Disbursements (2013M-216)

… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is governed by an elected …

Village of Clinton – Financial Management (2014M-316)

… Maintain separate accounting records for each fund, ensure that all financial transactions are properly …

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

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, … and properly supported by paid bills or receipts. All transactions that we examined were for proper Town …

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for possible …