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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)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and internal controls over purchasing for the period January 1, 2011 through March 29, 2013. Background …

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)

… Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The … disbursements, cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports …

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)

… Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting … district. The Supervisor did not account for revenues and expenditures associated with improvement areas in the …

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 …