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

… The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve will be funded …

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

… August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately … the four properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. …

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

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice … Town of Maine Justice Court Operations 2016M358 …

Restrictions – State Police Plan

Restrictions – Special 20- and 25-Year Plans

… the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more … that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: … Your employer reports pensionable overtime earnings to NYSLRS. Generally, earnings for overtime worked for a …

State Agencies Bulletin No. 1950

… NYCBERS (83), NYCERS (84), PFRS (85), NYSTRS (86), and ERS (87). Affected Employees Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS, or ERS are affected. Background In accordance with Senate … No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …

Walton Central School District - Fund Balance (2019M-209)

… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …

Edmeston Central School District - Fund Balance (2020M-1)

… and District officials effectively managed fund balance. Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that … statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back …

Medina Central School District - Capital Projects (2019M-163)

… approve change orders. Include all itemized Project costs in monthly financial reports to the Board. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …

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

… officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary … Properly restrict user permissions in the financial application. In addition, sensitive information technology …

Honeoye Central School District - Information Technology (2019M-9)

… officials did not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the District’s response letter. …

Suffern Central School District - Financial Condition (2019M-145)

… be overfunded by $13.4 million based on past settlement rates. The District does not have a comprehensive multiyear … that reflect realistic estimates for expenditures based on historical trends or other identified analyses. Review …

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

… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… was either not posted or comprehensive, resulting in a lack of transparency. This limits the  community and other interested parties from … information is posted to the District’s website in a transparent and comprehensive manner. District officials …

IX.8 Federal Grant Refunds – IX. Federal Grants

… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such … a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the States …

Town of Jefferson – Selected Financial Operations (2014M-332)

… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, … The purpose of our audit was to examine selected financial operations of the Town for the period January 1 2013 through July 15 2014 …

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). … Findings Village officials did not accurately bill State Parks for water usage. Village officials: Were using …

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 …

Pearl River Fire District – Purchasing (2016M-407)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … $1.6 million. Key Findings District officials were unable to provide evidence that they obtained quotes for eight of … the required written quotes for purchases not subject to competitive bidding. Consider revising the purchasing …

State Comptroller DiNapoli Releases School District Audit

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …