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Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

One-Year FAS – Police and Fire Plan

… be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …

One-Year FAS – New Career Plan

… your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation earned during the …

One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …

One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)

… will not be included in your FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …

Tully Central School District – Financial Management (2016M-359)

… realistically reflect the District’s operating needs based on historical trends or other identified analysis. Ensure …

York Central School District – Online Banking (2016M-295)

… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. …

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… through August 31, 2014. Background The Sayville Union Free School District is located in the Town of Islip, Suffolk … phone bills prior to authorizing payment. … Sayville Union Free School District Financial Condition and Cellular …

Village of Stamford – Claims Audit (2022M-197)

… such as an itemized receipt or invoice. 17 claims had sales tax totaling $129. Furthermore, all 11 credit card claims …

Sweet Home Central School District – Financial Management (2022M-166)

… [read complete report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … on issues raised in the District’s response. … audit sweet home school financial management …

Lynbrook Union Free School District – Special Programs (2016M-45)

… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … all phases of cash transactions. District officials did not adequately segregate the summer playground program … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. …

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… through January 23, 2015. Background The Tuckahoe Union Free School District is located in the Town of Eastchester, … and enforce the acceptable use policy. … Tuckahoe Union Free School District Financial Condition and Information …

Groton Central School District – Financial Management (2014M-288)

… 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in … Locke and Summerhill in Cayuga County. The District, which is governed by an elected six-member Board of Education, … Ensure that the amount of unassigned fund balance is in compliance with statutory limits and reduce the amount …

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …

Carthage Central School District – Financial Condition (2014M-138)

… is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, … students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 million. Key Findings District … and increased the tax levy. The District ended the 2012-13 fiscal year with an unexpended surplus balance of almost …

Town of Carlisle – Fund Balance (2017M-106)

… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by … totaled $827,305. Key Findings The Board has not developed a fund balance policy or comprehensive long-term financial …

Town of Scriba – Board Oversight (2017M-83)

… interest, whether water district assessments were levied in accordance with local law requirements, and whether Town … functions and personal, private and sensitive information for the period January 1, 2015 through August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of approximately 6,840. …

Town of Portland – Water Operations (2017M-45)

… 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population of approximately … all but two water districts realized operating deficits in 2016. Key Recommendations Adopt written policies and procedures for periodically measuring the water loss in the water system, and investigate and correct the causes …

Chatham Central School District – Financial Management (2023M-11)

… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about … reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school chatham …