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IX.8 Federal Grant Refunds – IX. Federal Grants

… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …

Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)

… network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive information technology (IT) control …

State Agencies Bulletin No. 1950

… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $250,000. Effective Dates Effective beginning Institution … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …

Lockport Public Library – Claims Processing (2015M-192)

… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed … Recommendations Conduct a thorough audit of claims prior to payment. Ensure that the Treasurer is primarily …

State Comptroller DiNapoli Releases School District Audit

… investment program or comply with the district’s board of education’s investment policy. District officials should …

Town of Genesee – Disbursements (2016M-433)

… of our audit was to review the cash disbursement process for the period January 1, 2015 through December 2, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $750,000. Key Findings The … monthly bank reconciliations are provided to the Board for its review. … Town of Genesee Disbursements 2016M433 …

Chatham Central School District – Financial Condition (2015M-161)

… audit was to examine the District’s financial condition for the period July 1, 2013 through March 11, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $29.5 million. … in the District’s budgets. Develop comprehensive policies for establishing and using reserve funds. … Chatham Central …

Town of Ulster – Town Assessor (2016M-361)

… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … Review all property tax exemptions on an annual basis to verify that proper documentation is maintained. File the … properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. … Town of …

Town of Maine – Justice Court Operations (2016M-358)

… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …

Village of Mayfield – Water and Sewer Operations (2017M-28)

… 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population of approximately 800. …

Village of Suffern – Budget Review (B24-6-3)

… complete report – pdf]  Background The Village, located in Rockland County, is authorized to issue debt not to exceed $5 …

Whitehall Central School District – Internal Controls Over Payroll (2013M-159)

… District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. … the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately …

Grand Island Central School District – Interfund Financial Activity (2016M-42)

… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. Periodically review each fund’s …

Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)

… The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $67.4 … users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access …

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… network user account controls to help maintain continuity of business office operations and prevent unauthorized …

Village of Lindenhurst – Claims Processing (2016M-345)

… 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately … supporting documentation. Obtain approved purchase orders in advance of any purchase. … Village of Lindenhurst Claims …

IX.8 Overview – IX. Federal Grants

Mount Morris Central School District – Online Banking (2022M-99)

… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … Appendix B includes our comments on certain issues raised in the District’s response. … Determine whether the Mount …

Green Island Union Free School District - Separation Payments (2019M-55)

… separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … date. The District inappropriately provided an advance of $15,000 of separation pay to the former Business Manager. Key …

City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)

… the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. Three components at the Police … physical accessibility for the 49 components identified in this report. City officials agreed with our findings and …