Search

Accounts Payable Advisory No. 9

… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the  Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …

Village of Quogue – Justice Court (2015M-18)

… Key Findings The Court had bail money totaling $35,955 on deposit, of which only $8,550 was for current cases. … and verify that all receipt numbers are accounted for on a monthly basis. Ensure that monthly bank reconciliations …

Greenville Central School District – Information Technology (2016M-221)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … the use of personal devices on the District’s network and acceptable use of District assets when used outside the …

Area #6 – Patch Management – Information Technology Governance

Schenectady City School District – Financial Condition (2014M-168)

… Findings The Board did not adopt a policy establishing the level of unrestricted fund balance that should be maintained. The general fund’s cash level was deficient, resulting in the issuance of short-term …

Town of Stafford – Capital Projects (2024M-17)

… Board (Board) properly authorized and monitored capital project activity. Key Findings  The Board did not properly authorize and monitor capital project activity. Because the Board relied on an engineering … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source …

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement … hours worked for each town to determine Ashland’s cost of services. Evaluate and analyze services being rendered on …

City of Dunkirk – Billing Enforcement (2020M-117)

… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City could …

Town of North Norwich – Budgeting (2015M-54)

… determine if Town officials effectively planned, monitored and controlled the Town’s budget for the period January 1, … The Town of North Norwich is located in Chenango County and has a population of approximately 1,800. The Town is … Town Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The …

East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

Determine whether employees received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked

East Ramapo Central School District - Nonpublic School Transportation (2019M-107)

… registered. Key Recommendations Obtain documentation to prove eligibility before providing transportation to …

City of Long Beach - Financial Condition (2019M-133)

… plan. We conducted two separate audits of the City, one on financial condition and the other on leave accrual payments. The City submitted a response …

Congregate Meal Services for the Elderly (Follow-Up)

… for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not demonstrate that they contracted with optimally located senior centers to maximize the number of eligible senior citizens who had access to congregate meals. In …

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … lacked guidance to adequately perform financial duties and thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without authorization and …

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide …

East Islip Union Free School District - Financial Condition Management (2020M-24)

… - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The District’s general fund balance increased by $12.9 million … Determine whether the Board and District officials provided adequate oversight and management …

Greenville Fire District - Fixed Assets (2019M-223)

… [read complete report - pdf] Audit Objective Determine if District officials had adequate controls to safeguard … Determine if District officials had adequate controls to safeguard …

South Lewis Central School District – Conflicts of Interest (2021M-3)

… audit period. One Board member co-owns a local hardware store that sold materials and supplies to the District …

Lancaster Central School District – Financial Management (2022M-37)

… as required. These practices resulted in real property tax levies that were higher than necessary. Key …

City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)

… accessible parking spaces with marked access aisles, a main entrance with at least 18 inches of maneuvering … Center, such as curb ramps with accessible slopes, a main entrance with a door closing speed of at least five seconds and properly secured carpets …