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Town of Mansfield – Financial Management and Claims Processing (2012M-241)

… itemized prior to being presented to them for audit. Do not pay any claims which have not been audited and …

Town of Pittsfield – Disbursements (2013M-82)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a … Town of Pittsfield Disbursements 2013M82 …

Town of Conesus – Justice Court (2013M-140)

… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …

Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)

… 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 … could purchase equipment and make capital improvements. In each of the fiscal years 2012 through 2014, the general … Recommendations Establish reserves and include a provision in the budget for their funding, instead of inflating budget …

Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)

… a period of three to four years, he used Department credit cards for his personal use and took cash from Department … to control and monitor the use of Department credit cards. …

Management and Control of Overtime Costs (Follow-Up)

… not in the best interest of HHC, as employees responsible for patient care routinely worked excessive overtime shifts …

Oversight of Child Protective Services Outside New York City (Follow-Up)

… Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …

Brocton Central School District – Claims Audit (2023M-15)

… made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with adequate guidance to perform her …

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… – pdf]   Audit Objective  Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property … tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling $667,938 that the Assessor granted …

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… or provide the Board with monthly financial reports. Board minutes were missing from 14 of the 20 meetings held during … provide monthly financial information. Ensure that Board minutes are complete and remain in the Company’s custody. …

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the … operates six schools with approximately 4,500 students, is governed by an elected five-member Board of Education. … expenditures that do not appropriate fund balance that is not needed to fund operations. Discontinue the practice of …

Churchville-Chili Central School District – Financial Management (2015M-354)

ChurchvilleChili Central School District Financial Management 2015M354

Alexandria Central School District – Financial Condition (2016M-5)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition …

Connetquot Central School District – Financial Condition (2015M-98)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …

Amani Public Charter School – Payroll and Timekeeping (2015M-46)

… 1, 2013 through September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local … Amani Public Charter School Payroll and Timekeeping 2015M46 …

Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2011, through October 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected … Town of Grafton Internal Controls Over Claims Auditing 2013M133 …

Fairport Public Library – Financial Management (2014M-354)

… are made and ensure that a Library official certifies the payroll before it is processed. Develop a long-term plan that …

Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for the period … The purpose of our audit was to review the Supervisors …

Medicaid Program – Oversight of Social Adult Day Care Programs

… $28.6 million paid to SADCs terminated for cause (fraud, waste, and abuse; integrity; and quality). In some cases, … well as its ability to protect Medicaid dollars from waste or abuse—is limited without detailed documentation …

Vacating Orders – Divorce and Your Benefits