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Village of Harriman – Water Department Billing (2014M-311)

… Purpose of Audit The purpose of our audit was to review the Village’s water … code. Develop clearly written policies and procedures for how the average consumption should be calculated and billed …

Cattaraugus County – Court and Trust Funds (2014M-85)

… controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court … for court and trust funds for the period of January 1 2011 through January 1 2014 …

Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)

… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long …

Town of Conesville – Long-Term Planning (2016M-314)

… five-member Town Board. Budgeted appropriations for all funds for 2016 total approximately $930,000, of which … timely manner. Consider establishing reserves to set aside funds for identified future expenditures and clearly …

Town of Seneca Falls - Information Technology (2018M-218)

… Town officials did not: Ensure user accounts for former personnel were disabled or removed in a timely manner. … are revoked. Provide security awareness training to personnel who use IT resources. Address the IT …

Conesus Volunteer Fire Department – Financial Controls (2014M-42)

… Purpose of Audit The purpose of our audit was to examine the Department’s … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately …

Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)

… September 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time students. …

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … signature stamp without being supervised by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims …

Town of Lindley – Justice Court (2017M-270)

… is located in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. Key Findings …

Westchester County Department of Social Services - Contract Monitoring (2018M-35)

… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …

Town of Schroon - Town Hall Expansion Project (2018M-128)

… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …

More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits

Town of Maryland - Financial Management (2018M-121)

… the total combined fund balance in the general and highway funds increased by $450,000 and, as of December 31, 2017, was … revenues of $226,000 in the general and highway funds which contributed to the surpluses generated. Officials …

Lake Placid Central School District – Claims Auditing (2016M-84)

… The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates two schools …

Rochester Career Mentoring Charter School – Procurement (2016M-406)

… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located …

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

Determine whether TompkinsSenecaTioga Board of Cooperative Educational Services BOCES officials ensured network access and information technology IT assets were properly safeguarded

Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District provides services and funds projects related to the conservation of soil and water resources, improvement … The Board did not audit or review individual claims prior to payment. Key Recommendations Review and update the cash …

South Farmingdale Water District – Information Technology (2014M-153)

… Purpose of Audit The purpose of our audit was to determine if … adequate policies were adopted to safeguard the District’s information technology resources for the period January 1, … Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …

Restrictions – State Police Plan

… the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain …