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Opinion 99-6

… even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors … "that is far different from saying that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors …

Becoming Eligible for a Benefit – State Police Plan

Becoming Eligible for a Benefit – Article 14 Benefits

… may leave public employment and, at a later date, apply for and receive a  vested retirement benefit . You can choose … Article 14 information for PFRS Tier 3 members Covers pension disability and death …

XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures

… financial statements. Capital assets, except for land, land preparation, library books, construction in progress, and infrastructure assets reported using the modified … assets; Conduct condition assessments of eligible assets and summarize the results using a measurement scale; Estimate …

Canandaigua City School District – Procurement (2022M-141)

… purchases made from a New York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations …

Village of Hagaman – Claims Auditing (2022M-11)

… claims. Key Recommendations Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying …

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the … Determine whether the Cherry ValleySpringfield Central School District District officials effectively managed the …

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

… the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …

Kent Fire District No. 1 - Financial Operations (2019M-37)

… documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

… budgets, which resulted in excessive unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or capital plans. … District residents. Properly audit claims to ensure each claim has supporting documentation and policies were …

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… did not have adequate supporting documentation attached to the claims. Two commissioners purchased vacation packages, … even though they received meal per diem allowances prior to the trip. Key Recommendations Ensure that credit card … all personal expenses. Ensure that meals are not charged to District credit cards for individuals who receive per diem …

Westfield Academy and Central School District - Financial Management (2018M-67)

… 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated appropriations by a … with balances totaling more than $1 million appear to be overfunded. Key Recommendations Reduce the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include …

Town of Lancaster - Information Technology (2018M-114)

… Technology (IT) assets were properly safeguarded and secured. Key Findings Town officials have not designed or … the acceptable use policy is distributed to all personnel and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary …

Town of Decatur – Town Clerk (2020M-58)

… Key Findings The Clerk did not issue duplicate receipts for any collections during the audit period which totaled …

REACH Academy Charter School - Cash Disbursements (2019M-130)

… Determine if cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not … properly approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards for cash disbursements. Key Recommendations Appoint a claims …

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… January 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the … Lake View Fire District Internal Controls Over Financial …

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)

… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee to examine the Department’s finances each year. Not all …

Nesconset Fire District – Length of Service Awards Program (2014M-317)

… of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The …

Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)

… and reporting of the Company’s financial activity for the period January 1, 2012 through February 6, 2014. … bank reconciliations. The Secretary did not issue receipts for all cash collected. Key Recommendations Ensure that … Committee. Prepare bank reconciliations. Issue receipts for all cash collected. …

Clinton Central School District – Payroll (2017M-252)

… whether employee salaries and wages were accurately paid for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $26.8 …