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Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… Forty-three deposits totaling $33,918 were not supported by adequate documentation. Sixty-three disbursements totaling … and provide officials with an annual report, as required by the bylaws. Ensure bank reconciliations are prepared … and approved. Ensure all collections are supported by adequate documentation and as required by the bylaws, …

Olean City School District – Reserve Funds (2022M-187)

… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt … on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations Adopt a …

Newark Central School District – Employee Benefits (2024M-40)

… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … undetected and resulted in erroneous and missed payments.  Of the 41 employees we reviewed, 14 separation payments totaling …

Addison Central School District – Procurement of Professional Services (2023M-6)

… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that services were procured in the most economical way and without favoritism. Key …

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who should have completed the …

Albany Water Board – Software Management (2020M-159)

… application store on mobile devices. Perform an inventory of applications installed on unmanaged mobile devices. AWB …

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or … did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and …

Town of Caneadea – Fund Balance Management (2020M-145)

… fund balance and spent down fund balance by $427,000 or 71 percent. The Board: Appropriated fund balance the Town did … ability to know what effect financial decisions would have on future fund balance levels was diminished. Key … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …

Plattsburgh City School District - Procurement (2019M-198)

… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key Recommendations … and report. Conduct a thorough audit of claims. Complete payroll certifications. Invest money as allowed by law. …

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the … period. We estimate the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key …

Town of Corning – Financial Condition (2020M-13)

… manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials generally …

Cherry Valley Fire District - Board Oversight (2019M-141)

… Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured … Determine whether the Board properly established reserve funds equitably billed for fire protection services …

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… and reported and that money was safeguarded. Key Findings The bylaws provided limited guidance on financial … Most claims were paid without Membership approval, as required by the bylaws and 47 claims totaling $34,437 were … not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… The Board did not ensure Company claims were audited on a monthly basis as required by its bylaws. The Board … and two Board members did not publicly disclose, in writing, their deemed interests in contracts totaling $91,106 with the Company. Company …

City of Middletown – Payroll and Leave Benefits (2024M-26)

… to work and were paid for working. Establish City-wide payroll processing policies and written procedures that …

Hammondsport Central School District – Investment Program (2024M-63)

… comprehensive investment program.  Key Findings  The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds.  Prepare monthly cash flow forecasts to …

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …

Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans