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Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … Background The Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the …

DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds

… New York State Comptroller Thomas P. DiNapoli today announced the … Riley confessed to DiNapoli’s staff and the New York State Police that she pocketed tax penalty payments, as well … was arraigned in Village of Bath court and is due back on September 15.  “This is another troubling case of a local …

City of Newburgh – Budget Review (B6-15-24)

… or unforeseen expenditures. The 2016 proposed budget does not include an allowance for uncollectible taxes. The …

25-Year Benefit (Section 384) – Special 20- and 25-Year Plans

Department of Transportation Bulletin No. DOT-12

… and the Civil Service Employees Association provides for Call Out Bonus Pay for eligible employees. Effective Date Payment will … more times during the season will receive payments based on the following: Responded To Payment 75% Calls $225.00 85% …

CUNY Bulletin No. CU-447

… Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY … Code: Enter HBB. Amount: Enter the amount designated on the Buy Out Waiver Listing. Note : The maximum payment … The Earn Code HBB and the amount paid will be displayed on the payroll register. The earnings description “HB Buyout” …

Belfast Central School District – Procurement (2016M-317)

… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …

Campbell-Savona Central School District – Financial Condition (2015M-42)

… the Board adopted unrealistic budgets, appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance has remained excessive. Key Recommendations Adopt … be reserved, how each reserve will be funded and when the balance will be used. … CampbellSavona Central School …

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… have not developed a formal, documented multiyear capital plan. The District developed a reserve plan that includes details regarding the anticipated use of reserve funds for a …

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… 1, 2013 through June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of … transportation costs. The District’s IT acceptable use policy has not been updated and policies and procedures have not been established for computer security, disaster recovery, data backups and security …

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… the accountant to trace the payroll amounts to source documents for the payment of salaried employees, professional … all users’ access rights are limited to those functions needed to perform their job duties. Ensure that the employee … compares payroll register information to payroll source documents, such as sign-in sheets and certificates of …

Garrison Union Free School District – Information Technology (2023M-127)

… School District (District) officials secured the District’s network user accounts, established physical controls and … for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we … and resume essential operations in a timely manner.  40 of the 115 enabled nonstudent network user accounts (35 …

Village of Walton – Bio-Digester Capital Plan (2016M-378)

Village of Walton BioDigester Capital Plan 2016M378

Town of Bombay – Justice Court Operations (2015M-208)

… May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately 1,360. … are enforced by being reported to the Department of Motor Vehicles’ scofflaw program. … Town of Bombay Justice Court …

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School District …

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … they have initiated corrective action. … audit white creek town …

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were … regulations are developed, to provide guidance for business office staff that defines acceptable Internet …

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school west …

Stamford Central School District – Fund Balance Management (2022M-199)

… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. … audit school Stamford …

Town of Stratford – Supervisor’s Records (2013M-11)

… in the annual update document (AUD) filed with the Office of the State Comptroller (OSC) was supported by the … the professional services of an independent public accountant to perform an audit of the records. Key … year, or engage the services of a certified public accountant or public accountant to conduct the audit. … Town …