Search

Management of Unexpected Delays and Events During Winter 2017-18

… passengers on its ten branches and the City Terminal Zone. The LIRR’s Mission Statement states, in part, “We, the …

January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes significant changes to the accounting … or other governments (for example, to fund an annual award or scholarship), will be reported as private … Trust Fund TE. These changes should be reported in your annual financial report as an addition or deduction from …

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… did not have adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, … original receipts. Key Recommendations Require adherence to the credit card policy, particularly with regard to … are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is …

Lakeland Fire District – Travel and Conference Costs (2013M-145)

… the internal controls over travel and conference costs for the period January 1, 2011, to November 30, 2012. … Board of Fire Commissioners. The District’s expenditures for the fiscal year ending December 31, 2011 were … The Board did not ensure that the District only paid for actual District expenses, necessarily incurred on …

Hudson Valley Community College – Tuition and Fees (2016M-348)

… University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a …

Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)

… is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has approximately 15 …

Chemung County Probation Department – Collections and Disbursements (2016M-10)

Chemung County Probation Department Collections and Disbursements 2016M10

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to …

Town of Marbletown – Financial and Capital Planning (2017M-234)

… multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the … had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The Board does not have a comprehensive … including the replacement of vehicles and equipment, infrastructure or the aging highway garage. The Board has not …

Ashville Fire District – Procurement and Board Oversight (2025M-81)

… accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases? Audit … must purchase equipment in accordance with State statute and the fire district’s purchasing policy and provide proper oversight to ensure fiscal responsibility, …

Town of Henrietta – Financial Management and Purchasing (2013M-208)

… or procedures to help properly classify individuals as independent contractors or employees, and made payments totaling $175,000 to four individuals as independent contractors, who likely should have been treated … the status of individuals currently considered to be independent contractors to determine if they should properly …

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… January 1, 2016 through July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2017 total … Town of Junius Supervisors Records and Reports 2017M168 …

Village of Millbrook - Financial Operations and Procurement (2018M-135)

… are safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable statutes. Key Findings Village officials did … officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on …

Contact the Division of Local Government and School Accountability

… Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: [email protected] …

Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… intended protection each is meant to provide. Select the name to learn about qualifications and requirements for each … must use a request for proposal (RFP), which is a detailed document that contains a description of the services …

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …

Utilization of the Arch Street Yard and Shop Facility

… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of … To determine whether the Metropolitan Transportation Authority Long Island Rail …