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Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… of our recommendations. Appendix B includes our comments on the issues raised in the District’s response letter. 1 …

Town of Marbletown – Financial and Capital Planning (2017M-234)

… multiyear financial and capital plans as well as a fund balance and reserve policy to adequately address the … had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The Board does not have a comprehensive … including the replacement of vehicles and equipment, infrastructure or the aging highway garage. The Board has not …

Ashville Fire District – Procurement and Board Oversight (2025M-81)

… accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases? Audit … must purchase equipment in accordance with State statute and the fire district’s purchasing policy and provide proper oversight to ensure fiscal responsibility, …

Town of Henrietta – Financial Management and Purchasing (2013M-208)

… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town Board which is composed of four Council members and a Town Supervisor. Budgeted appropriations totaled … approximately $17 million for 2012. Key Findings The Board and Town officials have not developed long-term financial …

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes for … for retirement and health insurance, and she was paid for leave valued at $8,235 that she had not earned and was not … and procedures for processing payroll and maintaining leave time accruals. The clerk did not deposit a total of …

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. …

Village of Millbrook - Financial Operations and Procurement (2018M-135)

… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. …

Contact the Division of Local Government and School Accountability

… Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: [email protected] …

Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… intended protection each is meant to provide. Select the name to learn about qualifications and requirements for each … must use a request for proposal (RFP), which is a detailed document that contains a description of the services …

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …

Utilization of the Arch Street Yard and Shop Facility

… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of … To determine whether the Metropolitan Transportation Authority Long Island Rail …

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … The Board has not established adequate internal controls for over-the-counter cash receipts and waiving fines. A … has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before …

Town of Batavia – Water and Sewer Operations (2018M-12)

… corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … Town officials did not withhold employee contributions for health insurance coverage. As a result, during the audit …

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. Background The Town of Moreau is … approximately $7.6 million. Key Findings The combined fund balance of the part-town general fund, part-town highway …

Village of Dansville – Water and Sewer Operations (2017M-273)

… The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected …

Town of Chester – Time and Attendance Records (2017M-287)

… October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected …

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Probation Department (Department) properly accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees … did not accurately record the number of tickets sold and may not have collected and reported the correct amount of …