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Jefferson Community College – Procurement (2017M-156)

… $28.7 million. Key Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key …

Saratoga Youth Recreation – Financial Activities (2016M-258)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … and the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing …

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… (Clerk) improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine … in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town officials …

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town located outside …

Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

… and collections and disbursements were properly accounted for. Key Findings Collections totaling $26,598 for 10 fundraising activities were not supported by adequate … funds spent are supported by adequate documentation and for appropriate purposes. Prepare check disbursements only …

Prattsburgh Central School District – Tax Collection (2016M-122)

… not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The … and present a warrant to the Tax Collector prior to the start of the collection process. …

Three Village Central School District – Fuel Inventories (2015M-271)

… are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel … assets. Request and review fuel reconciliation reports on a periodic basis. …

South Jefferson Central School District – Payroll (2024M-31)

… paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether … increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we discussed with District …

Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)

… The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and … Valley Regional Water Board was created in 1994 under New York State Public Authority Law. The Authority, which …

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by … specific procedures to ensure that individuals reported and paid on the payrolls were paid at their approved salaries and wages, and they received only the benefits to which they …

Gloversville Public Library – Claims Processing (2014M-81)

… audit was to evaluate the Library’s internal controls over claims processing for the period July 1, 2012 through … Board does not have policies or procedures to ensure that claims are adequately documented, audited and approved. Key Recommendation Establish a claims processing policy and procedures to ensure that claims …

Red Creek Central School District – Financial Management (2020M-75)

… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …

XV.6.B Negative Payroll Balances – XV. End of Year

… Note: An analysis and the correction of currently charged payroll pools may be necessary by your agency, in order to …

Veterans Day Message from State Comptroller DiNapoli

… On Tuesday, we honor the men and women who have bravely … must remember the sacrifices countless Americans have made on our behalf, putting their lives on the line and leaving family and loved ones behind to … On Tuesday we honor the men and women who have bravely served …

Introduction – Information Technology Contingency Planning

… Information technology (IT) has become an integral part of most local governments’ and school districts’ … Information technology IT has become an integral part of most local governments and school districts operations …

Town of Johnstown - Fuel Inventory (2019M-178)

… adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, … pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel inventory records that … and resolve discrepancies. Town officials generally agreed with our recommendations and have initiated, or indicated …

Forestville Central School District - Information Technology (2019M-170)

… Personal Internet use was found on computers assigned to employees who routinely accessed PPSI. Network and … control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Develop and implement written administrative regulations to further define the District’s acceptable use policy …

Randolph Central School District - Financial Management (2019M-232)

… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District …

Becoming Eligible for a Benefit – Special 20- and 25-Year Plans