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City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital … (Project). Key Findings City officials properly planned and monitored the Project by: Establishing a sound process … testing results for treatment lines Concrete inspection and testing results, including core samples and composition …

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …

Town of Greig – Long-Term Planning (2023M-13)

audit town greig longterm planning

Town of Carroll – Town Clerk (2022M-20)

… Key Findings We could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted … generally recorded, deposited and reported the Clerk fees, water rents and certain recreational fees we reviewed totaling $241,136 accurately, they did not …

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

Determine whether Deer Park Union Free School District District officials adequately maintained vehicle inventory records and monitored fuel usage

Quogue Union Free School District – Financial Condition Management (2017M-196)

… fund balance not needed to fund operations and adopting budgets that overestimated appropriations by an …

Dansville Central School District – Separation Payments (2016M-102)

Dansville Central School District Separation Payments 2016M102

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures for the period June … Village of Alden Ambulance Service Billing and Collection 2016M321 …

Town of Washington – Information Technology (2013M-164)

… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… July 1, 2013 through June 30, 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego …

Town of Mount Pleasant – Financial Condition (2013M-303)

… 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …

Brighton Memorial Library – Board Oversight (2015M-116)

… of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through … 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe … written investment policy in accordance with General Municipal Law. Review bank and investment statements and …

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations for … 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the … The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of …

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …

Town of Frankfort - Board Oversight (2018M-58)

… Findings The Board did not establish compensating controls to help oversee the former Supervisor’s work. Our tests of … $1,100 and detailed time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not properly authorize …

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… of supporting documentation to verify their eligibility and/or were incorrectly granted or calculated. Ten … Ensure previously granted exemptions are supported and continue to meet eligibility requirements. Except as … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …

Audits of Local Governments: About Our Audits

… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) … December 31, 2024 in March 2025. The Division received a pass rating, the highest level of assurance a peer review …

Vested Retirement Benefit – State Police Plan

Vested Retirement Benefit – Special 20- and 25-Year Plans

… payable for life, and you may elect one of several pension payment options to provide a continuing payment to a beneficiary of your choosing after you die. …

Accounts Payable Advisory No. 8

… Unique Invoice Number Requirements . Combining invoice numbers in the invoice number field on a voucher may cause … not able to seamlessly download the payment information to match up on invoice number within their systems. Agencies may …