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Becoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits

Town of Clarkson - Justice Court Operations (2018M-57)

… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …

New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds

… are headed in the right direction. "The new AA+ rating for the state’s General Obligation bonds reflects our recent …

West Buffalo Charter School - Payroll (2018M-72)

… employees. Key Findings We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, … maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to ensure any changes in salary or pay rate are properly …

Berlin Central School District - Vehicle Fuel Inventory (2018M-02)

Berlin Central School District Vehicle Fuel Inventory 2018M02

Central Valley School District - Separation Payments (2018M-153)

… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and …

Becoming Eligible for a Benefit – Police and Fire Plan

State Agencies Bulletin No. 1905

… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees … and BU91 Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible … and Police Benevolent Association, Inc. (NYSCOPBA) for interest arbitration eligible members of the Security …

Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)

… of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and … Other Related Audit/Report of Interest MTA- Metro-North: Forensic Audit of Payments to On-Board Service Managers … of 6 recommendations included in our intl report Forensic Audit of Select Payroll Overtime Practices Related …

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… maintained or guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month … approving their own absences. Key Recommendations Develop and implement written policies documenting the type of leave records to be maintained and procedures to follow for using, approving, recording and …

New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 through June 30, 2013. Background …

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… audit was to evaluate the District’s financial condition and controls over fuel inventory for the period July 1, 2013 … Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, which is … District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its …

Candor Central School District – School Lunch Operations (2015M-173)

… are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through … School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in …

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … policies for adding, deleting or modifying individual access right to the financial system. District officials did … Develop policies for granting, changing and disabling access rights to the financial software system and assigning …

Village of Ellenville – Information Technology (2014M-278)

… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …

Morris Central School District – Financial Operations (2015M-251)

… The purpose of our audit was to evaluate the District’s claims processing procedures and fund balance management … $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational Services … Discontinue the practice of allowing the Treasurer’s electronic signature to be affixed to checks without her …

Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … several other municipalities, told us that it is difficult to dedicate time to update the prior years’ accounting records. The Supervisor …

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. … for granting, removing and modifying network user account access and ensure these procedures are being …

Brighton Central School District – Procurement (2022M-205)

… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively …

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… entitled when she left Village employment. The total value of these unauthorized payments was $13,293. The former … Develop written policies and procedures for the type of records needed to request, approve, earn, use and record leave and the payment of unused leave upon leaving Village employment. Pursue …