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Tri-Valley Central School District – Budgeting (2014M-094)

… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Sullivan and Ulster Counties, and is governed by the Board of Education which comprises nine elected members. There are …

Main-Transit Fire Department – Credit Cards (2024M-77)

… $1,125 for cable Internet service, cell phone services and car washes. However, the cardholder did not provide invoices …

Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)

… Purpose of Audit The purpose of our audit was to examine the timeliness of the District’s transportation … for Approval of Bus Purchase for the Purposes of State Aid to ensure the timely receipt of transportation State aid. Key … procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible transportation State …

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

… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor operations. The Supervisor did not file …

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 …

Village of Croton-on-Hudson – Payroll (2017M-200)

… and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through July 13, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $19 million. … During a three month period, five employees were overpaid for out-of-title work by $902. Departments submit employee …

Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)

… internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017. … duties. Ensure that press-numbered receipts are issued for all revenue collected. Ensure that all collections are …

Village of Walden – Financial Condition (2017M-255)

… approximately 7,000. The Village is governed by a Board of Trustees composed of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year …

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

Town of Thompson - Board Oversight (2018M-69)

… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …

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 …

Hudson Valley Community College – Tuition and Fees (2016M-348)

… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member …

Humphrey Fire District – Financial Controls (2014M-37)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations … The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report … should submit an annual report of financial activity to the Board and should complete and file the delinquent …

Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)

… policy. The Board should require adequate documentation to support all vouchers and thoroughly review the documents to determine if purchases are appropriate prior to approving vouchers. … Determine whether the Board properly …

Suffolk County Community College - Information Technology (2018M-130)

… the College website, financial and student information system and online banking from unauthorized access and misuse. Key … the website financial student information system and online banking from unauthorized access and misuse …

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 …

Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)

… Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board and District officials did not adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …

Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)

… cost savings through the production and use of biogas for the period January 1, 2013 through December 31, 2015. … An eight member Special Joint Committee is responsible for general oversight of Facility operations. The Facility’s …

More About This Retirement Plan – Article 14 Benefits

… This retirement plan summary describes benefits provided by Article 14 of the Retirement and Social Security Law (RSSL) as enacted … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …