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Frequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials

… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the governing board? What … Find answers to common questions about elected and appointed officials and …

Contributing Toward Your Retirement – Article 14 Benefits

… paid by the Retirement System; and Calculated on your full gross reportable earnings, before any salary reductions …

Town of Owasco – Highway Department (2020M-128)

Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …

Brocton Central School District – Financial Management (2023M-44)

… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …

Town of Sanford – Claims Audit Process (2021M-189)

… law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed … abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other governments to … interest of taxpayers. Town officials generally agreed with our recommendations and have initiated, or indicated …

Justice Court Fund

… required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a … and Village Courts Website Search the Revenue Report by County and Year Town and Village Court Revenue Report Data … Email: [email protected] Contact the DMV: Email: tsledsupport@dmv.ny.gov Phone: (518) 486-9786 …

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

… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …

Town of Cambria – Capital Projects Financing (2017M-161)

… Purpose of Audit The purpose of our audit was to review capital project finances for the … January 1, 2015 through May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population … Town of Cambria Capital Projects Financing 2017M161 …

Restrictions – State Police Plan

Restrictions – Special 20- and 25-Year Plans

… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings from more …

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… Services (BOCES) officials ensured network access and information technology (IT) assets were properly … Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were …

King Center Charter School - Information Technology (2018M-61)

… King Center Charter School Information Technology 2018M61 …

Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)

… Board-authorized salaries. Ensure employees completed a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not … controls and monitoring for compliance. Require agreements to be approved prior to the employee’s start date. Ensure …

City of Utica – Parking Violation Enforcement and Collection (2015M-219)

… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a … City of Utica Parking Violation Enforcement and Collection …

Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)

Southern Tier East Regional Planning Development Board Board Oversight 2017M165

East Hampton Union Free School District – Financial Software User Access (2016M-340)

… audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 … officials have not adopted procedures outlining how user access rights should be established or modified, and … rights when they shouldn’t have been, giving them access to leave records, vendor information, budget transfers …

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… services totaling $27,048. The Board did not ensure that all claims were supported with adequate documentation, for … Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show evidence of …

Area #12 – Information Technology Contingency Planning – Information Technology Governance

… from ransomware, hardware failure or human error, for example, could significantly curtail a local government’s … of your local government’s or school’s operations. Some best practices relating to IT contingency planning include: … quickly and effectively following an IT disruption. Some best practices relating to backup procedures include: …

South Kortright Central School District – Claims Audit (2023M-69)

… their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance … claims auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of …