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

… and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings … officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …

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

… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …

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

… websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …

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

… including business office network user account access. In addition, sensitive IT control weaknesses were … B includes our comment on an issue that was raised in the District’s response letter. …

Conesus Volunteer Fire Department – Financial Controls (2014M-42)

… Purpose of Audit The purpose of our audit was to examine the Department’s financial …

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

… and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through July 13, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $19 million. … During a three month period, five employees were overpaid for out-of-title work by $902. Departments submit employee …

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

… Lindley is located in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 … Town of Lindley Justice Court 2017M270 …

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

… December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village of … Granville Hook and Ladder Volunteer Fire Company Financial Operations 2017M105 …

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

… structurally imbalanced, accounts receivables and reported cash balances were overstated and reserve fund money was commingled with other funds. The Board …

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 … Rochester Career Mentoring Charter School Procurement 2016M406 …

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

… Board of Cooperative Educational Services (BOCES) is a public entity serving 17 component school districts with approximately 55,800 students in Orange … Findings Not all assets were recorded on the Fixed Assets list, and assets were not always in the locations indicated. …

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 … the District established adequate internal controls over payroll. District officials implemented specific procedures …

More About This Retirement Plan – Forest Rangers Plan

… This retirement plan summary describes the benefits available to … System.) These benefits are provided by Section 383-c of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …

More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)

More About This Retirement Plan – Career Plan

… These benefits are provided by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security …

Unified Court System Bulletin No. UCS-59

To explain processing of Prepaid Legal Service Benefit for tax purposes

Millbrook Central School District – Claims Processing (2015M-48)

… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in …

Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member …

Onondaga Central School District – Nonpayroll Disbursements (2014M-257)

… Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is governed by an …