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Orchard Park Public Library – Audit of Claims (2016M-191)

… 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo … Orchard Park Public Library Audit of Claims 2016M191 …

Westchester Library System – Procurement (2015M-199)

… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement … system which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in …

Village of Monticello – Financial Condition (2020M-107)

… infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: Create a plan to address the declining fund balance and financial condition. …

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… employee handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key Recommendations Review and update the employee handbook to … time. Ensure that employee handbook policies and the CBA are followed for allocating all types of accrued leave …

Restrictions – State Police Plan

… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … be included in your pensionable earnings. As of July 1, 2019, public safety overtime that is paid to you by a public entity and meets other requirements may count toward your retirement benefit …

Restrictions – Special 20- and 25-Year Plans

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 …

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

… aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …

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

… County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one …

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

… audit of all Village claims or formally appoint a claims auditor or a committee to fulfill the claims audit function. …

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

… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As … The Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s attorney as to whether …

Cost-Saving Ideas: School District Auditing – External Auditor

… the financial statements are in accordance with Generally Accepted Accounting Principles (GAAP). Hiring an external … is independent of the district as defined by Generally Accepted Government Auditing Standards (GAGAS). Who does not …

CUNY Bulletin No. CU-369

… Purpose To explain procedures for entering payments into the Time Entry page. Affected … This bulletin explains procedures for entering payments into the Time Entry page …

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

… 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, Richland and … Sandy Creek Central School District Cafeteria Operations …

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

… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the …

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

… $31.46 million. Key Findings District officials have not developed a formal, documented multiyear capital plan. … of reserve funds for a five-year period but this plan does not include information related to funding and maintaining … the individual reserve funds; District officials also have not prepared a formal analysis of reserve funds based on the …

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

… Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely … purposes, when the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed increases. The audit also …

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

… report – pdf] Audit Objective  Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …

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

… increased risk for errors and irregularities .  The Board of Fire Commissioners (Board) did not: Ensure basic … documents (AUDs) were filed. Conduct an annual audit of the Secretary-Treasurer’s accounting records. Hold … 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt written …

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 electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …