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Fairport Central School District - Payroll and Employee Benefits (2023-118)

… District (District) officials accurately paid employees and properly calculated employees’ leave accruals.  Key … generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)

… of single-use and rechargeable batteries are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in the use of …

Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)

… and other forms of assistance. ESD offers more than 50 programs, encompassing more than 5,000 associated …

Use, Collection, and Reporting of Infection Control Data (Follow-Up)

… About the Program Due to the highly contagious nature of COVID-19, the pandemic has had devastating consequences for older … homes. Within weeks after the first case was identified, COVID-19 infection and death rates among New York State …

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… balances. Provide adequate budget status and balance sheet reports to the Board each month. Prepare and file the …

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is … Town of Edmeston Supervisors Records and Reports 2017M13 …

Town of Kent – Procurement and Information Technology (2017M-85)

… of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, … Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is … elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The Town did …

Patient Safety Center Activities and Handling of Revenues (Follow-Up)

… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues … To determine the extent of implementation of the four recommendations included in our …

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

… material; the ability to purchase Department-approved music, videos, e-books, and other media; and the opportunity … such as educational material, videos, e-books, music, and games. While the static and law library tablets …

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key … did not properly record her leave usage .  She earned and used leave that she was not entitled to and paid herself …

Town of German – Supervisor’s Records and Reports (2023M-54)

… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner .  …

Recent Trends and Impact of COVID-19 in Brooklyn

… Development Corporation coordinated a pivot by tenants to production of medical personal protective equipment (PPE). … Brooklyn Army Terminal and Bush Terminal, also ramped up production of materials for COVID-19 response (such as … districts are described by Sharon Zukin as ‘physical dense production districts comprised of research labs, business …

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital assets. The Statewide … of General Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the … System (SFS) Asset Management (AM) Module (SFS AM), and the system was retired. The SFS AM continues to be …

XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … RECEIVABLE The account description, “Accounts Receivable,” is comprised of the following four items: Taxes - Taxes … loan receivables certain factors are considered such as: What, if any, repayment agreement is on file? Are repayment …

Village of Westfield – Water and Sewer Operations (2014M-209)

… all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water and sewer bills. …

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… information, clarification, or documentation from agencies during the voucher or expense report audit process. Agencies … additional information, clarification, or documentation during the voucher or expense report audit process, Bureau … information clarification or documentation from agencies during the voucher or expense report audit process …

XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures

… An “ Award ” is a final decision directing payment by the State made by either (1) an administrative agency authorized … or a Non-Judicial Settlement Agreement may be: taxable as wages, in which case employment taxes will be withheld, and … an amount paid for mental anguish or emotional distress is exempt from taxation (and withholding) it must expressly …

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… have a fiscal year ending on June 30th. Appropriations for SUNY and CUNY State Operations and SUNY Aid to Localities … Business Units use the current year procedures from the Guide to Financial Operations pertaining to their Business … 474-4868, or by email addressed to [email protected] . Guide to Financial Operations REV. 06/20/2012 …

XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures

… supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System (SFS) is … see Chapter XI-A.9, Section 7 - Record Retention. Land Claims Due to the nature of payments for the purchase of … supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System is readily …