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Town of Maryland - Financial Management (2018M-121)

… maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …

Town of Lindley – Justice Court (2017M-270)

… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice Court …

Village of Croton-on-Hudson – Payroll (2017M-200)

… Purpose of Audit The purpose of our audit was to determine whether the Village accurately paid employees’ … work by $902. Departments submit employee timesheets prior to the end of pay periods. The Village under-budgeted for … by 43 percent. Key Recommendations Require employees to use and sign timesheets documenting actual hours worked. …

Westchester County Department of Social Services - Contract Monitoring (2018M-35)

… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …

More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits

… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, …

State Police Bulletin No. SP-50

… use of a new deduction code 299 for payments to the PBA from Special Hire employees. Affected Employees Special hires … use of a new deduction code 299 for payments to the PBA from Special Hire employees …

Rochester Career Mentoring Charter School – Procurement (2016M-406)

… period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by …

Tuxedo Union Free School District – Financial Condition (2015M-360)

… 2015-16 is structurally imbalanced, accounts receivables and reported cash balances were overstated and reserve fund money was commingled with other funds. The Board and District officials did not develop a multiyear financial …

Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)

… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the … school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a …

Lake Placid Central School District – Claims Auditing (2016M-84)

… The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates two schools … year total approximately $18.1 million. Key Findings The Business Manager prints signed checks prior to the claims …

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 …

IX.8 Overview – IX. Federal Grants

Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… Audit Objective Determine whether Oceanside Union Free School District (District) officials monitored employees’ compliance … as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s AUP. …

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 …

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. …

Walton Central School District – Financial Condition (2014M-118)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins …

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 …