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Restrictions – State Police Plan

Restrictions – Special 20- and 25-Year Plans

… information). Also excluded are earnings from more than two participating employers. Overtime: For Tier 5 and 6 …

Town of Wellsville – Budgeting (2021M-112)

… the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …

St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)

… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized Medicaid … Determine whether the St Regis Falls Central School District District maximized Medicaid …

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… provided. Review all unclaimed services identified in this report and submit any eligible claims for …

Hudson Housing Authority – Information Technology (2019M-224)

… officials ensured IT systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable … IT policies, communicate them to all employees, review and update routinely or when significant changes in the …

Hammondsport Central School District – Nonresident Tuition (2016M-248)

… dates when calculating tuition bills for all students. Two home districts were underbilled by $5,078 and one home …

Village of Lindenhurst – Claims Processing (2016M-345)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate … documentation. Not all purchase orders were dated prior to receipt of related invoices. Key Recommendations Ensure …

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive … building exemptions. As a result, the property owner incorrectly received $15,231 in tax reductions. … buildings were not supported. As a result, the property owner may have incorrectly received $80,126 in tax …

Cost-Saving Ideas: School District Auditing – External Auditor

… statement that the individual or firm is independent of the district as defined by Generally Accepted Government … firm or individual whose hiring would result in a conflict of interest (see  Avoiding conflict of interest ) Resources "External Audit Guidance for School …

CUNY Bulletin No. CU-369

… Time Entry page: Earnings Begin Date: Enter the last date of the pay period. Earnings End Date: Enter the last date of the pay period. Earnings Code: Enter HBB. Amount: Enter …

Sandy Creek Central School District – Cafeteria Operations (2016M-354)

… was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background … The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, … for cafeteria employees is paid from the school lunch fund so the actual cost of operations can be used in making …

Town of Norwich – Justice Court (S9-14-3)

… Purpose of Audit The purpose of our audit was to determine if Court officials … collected 1,924 payments totaling approximately $155,600 in fines, surcharges and fees from January 1, 2012 through … tickets to the State’s Department of Motor Vehicles (DMV) in a timely manner. Deposits are not being made within the …

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 … details regarding the anticipated use of reserve funds for a five-year period but this plan does not include …

Town of Sheridan – Disbursements (2023M-101)

… occurring without detection:  Of the 755 claims totaling $1.2 million reviewed, 225 totaling $590,622 lacked supporting … financial duties and act as a bookkeeper, which is an incompatible position or duty.  Ten individuals were …

Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)

… appropriately and securely executed check signatures for non-payroll checks. Key Findings  The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the …

City of Salamanca – Employee Benefits (2023M-96)

… complete report – pdf] Audit Objective  Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …

Fine Fire District – Board Oversight (2023M-81)

… reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual … financial and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a …

Elwood Union Free School District – Electronic Transfers (2014M-133)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of …

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… purposes and did not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign …