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Village of Sinclairville – Water Operations (2014M-362)

… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … totaled $80,788. Key Findings Village officials did not periodically compare the amount of water produced with … of the extent of unaccounted-for water. Village officials have not estimated what part of the unaccounted-for water was …

Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … 2012 fiscal year were $73.9 million. Key Findings County and Department officials had not established an adequate … cash receipts were not properly accounted for, secured, and deposited in a timely manner. The Department’s failure to …

Village of Margaretville - Fiscal Management (2018M-78)

… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …

Village of Elmira Heights – Claims Auditing (2024M-44)

… – pdf]  Audit Objective  Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims.  Key Findings  … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …

Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)

Determine whether HastingsonHudson Union Free School District District officials ensured that unneeded network user accounts were disabled timely

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …

Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)

… Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal … using the cash register, where applicable, and receipts in all other instances. Allocate sales tax revenues to the …

Fallsburg Central School District - Fund Balance Management (2020M-12)

… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …

Fine Fire District – Board Oversight (2023M-81)

… were maintained. Key Findings District officials did not adequately monitor financial activities or maintain … reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … officials generally agreed with our recommendations and have indicated they plan to take corrective action. …

Mount Morris Central School District – Financial Condition (2014M-328)

… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected … insurance reserve to cover the amount not available in unrestricted fund balance. Key Recommendations Carefully …

Town of Big Flats – Financial Management (2013M-170)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … budget-to-actual reports from the Supervisor, it did not develop and adopt accurate budgets that were based on … The Board has not adopted a policy, and Town officials have not developed procedures, to govern the level of …

The Ex-spouse’s Payments – Divorce and Your Benefits

Village of Upper Brookville – Justice Court (2013M-160)

… Background The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an …

V.2 Governance – V. Chart of Accounts (COA) Governance

… Governance of the SFS will encompass many topics in the SFS Program … control (KK); and combination edits. COA consists of the business unit field as well as the ChartFields … Governance of the SFS will encompass many topics in the SFS Program …

Town of Smithtown – Departmental Operations (2017M-66)

… million. Key Findings The Board did not enter into written shared service agreements with any of the eight … of permits sold. Key Recommendations Enter into written shared service agreements with any municipality using Town …

Vacating Orders – Divorce and Your Benefits

… a DRO has been filed with NYSLRS, the parties must return to court to obtain a Vacating Order. A signed agreement or a notarized letter signed by the parties is not sufficient to vacate a DRO. NYSLRS requires that the … that it remains in effect. Please note that the court may have additional requirements for the contents of a Vacating …

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent …

State Agencies Bulletin No. 901

… Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity. Affected Employees The Central Accounting System has assumed the processing of the Blind Veterans Annuity payments effective March 1, 2009 Effective … Pensioners and beneficiaries in Agency 01130 Division of Veterans Affairs Blind Veterans Annuity …

North Greenbush Common School District – Budgeting (2016M-112)

… Purpose of Audit The purpose of our audit was to examine the District’s budgeting …

Town of Smithville - Annual and Claims Auditing (2020M-41)

… [read complete report - pdf] Audit Objective Determine whether the Board …