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Sullivan County – Fiscal Stress (2013M-81)

… has a population of 77,547, is located in the southeastern part of New York State, and includes 15 towns and six … balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. … balance resulting from a very significant liability of the Nursing Home receivables that will not be received and …

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… July 1, 2011 to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of … South Colonie Central School District Internal Controls Over …

LaFayette Central School District – Reserves (2013M-387)

… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …

Hamburg Central School District – Capital Project (2014M-129)

… period July 1, 2010 through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The … Hamburg Central School District Capital Project 2014M129 …

Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and capital … project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School … maximum of 4 percent of the ensuing year’s budget. To reduce the fund balance and stay within the 4 percent …

Town of Barrington – Financial Management (2017M-103)

Town of Barrington Financial Management 2017M103

Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)

… Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 … the acceptable use of equipment and systems, user access rights, remote access, breach notification, data backup and …

Cleveland Hill Union Free School District – Financial Condition (2013M-272)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free … operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three years. …

Town of Pittsfield – Disbursements (2013M-82)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is … respectively. Key Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling $66,400 …

Lockport Housing Authority – Executive Director’s Compensation (2015M-329)

Lockport Housing Authority Executive Directors Compensation 2015M329

City of Lockport – Fiscal Stress (2013M-330)

… 31, 2013, as a result of the operating deficits we forecast for the 2013 fiscal year. Key Recommendations Adopt …

Town of East Fishkill –Financial Condition (2014M-139)

Town of East Fishkill Financial Condition 2014M139

More About This Retirement Plan – New Career Plan

… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … These benefits are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law … 14. The information in this publication does not apply to you. Throughout this publication, you will find references …

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over financial … Board of Directors, provides fire protection services to Village residents. Expenses for the 2013 fiscal year … approximately $56,500. Key Findings The Board failed to establish adequate internal controls or provide oversight …

Area #6 – Patch Management – Information Technology Governance

V.3.I Class – V. Chart of Accounts (COA) Governance

… transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and … alphanumeric digits in length. Class will identify the life of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series as stated in State Finance Law …

Overview – Legacy Reporting

… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …

Town of Boylston – Financial Condition (2021M-69)

… effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The Board did not effectively manage the Town’s financial condition. As a result, it levied more taxes than … $386,162, or 84 percent of actual expenditures. Diminished financial transparency by annually appropriating fund balance …

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …

Village of Islandia – Information Technology (2021M-100)

Determine whether Village of Islandia Village officials ensured information technology IT assets were adequately protected from unauthorized access use and loss