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Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less …

Cost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… follow to resume essential operations if an unexpected IT incident occurred. In addition to finding sensitive IT … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been …

Dolgeville Central School District – Fuel Monitoring (2023M-175)

… did not:  Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. … Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand … Maintain diesel fuel perpetual inventory records, perform periodic reconciliations to the fuel in the tank and …

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… identifying information, such as make, model or serial numbers. Key Recommendations Develop and adopt a …

Town of Lake Luzerne – Procurement (2022M-95)

… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods when … audit town lake luzerne …

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …

New Rochelle City School District – Information Technology (2021M-142)

… over network and financial application user accounts to prevent unauthorized access, use and/or loss. Key Findings … over network and financial application user accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses …

Town of Varick – Water and Sewer Operations (2021M-46)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. …

East Meredith Rural Fire District – Financial Activities (2021M-26)

… report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire … Determine whether the East Meredith Rural Fire Districts District Board of Fire …

Davenport Fire District – Financial Activities (2020M-147)

… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … 354 network user accounts (33 percent) 53 generic and/or shared user accounts (53 percent) Five administrative … to increased reliance on a remote learning environment and administrative operations, protecting IT assets becomes …

Village of Red Hook – Information Technology (2020M-89)

… report - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information … Determine whether Village of Red Hook Village officials ensured information technology …

Lyncourt Union Free School District – Information Technology (2020M-121)

Determine whether Lyncourt Union Free School District District officials adequately managed network user accounts and developed a disaster recovery plan

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… comprehensive multiyear financial and capital plans that project operating and capital needs and financing sources for … generate sufficient revenues to finance expenditures and pay for maintenance and infrastructure improvement costs. …

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). …

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …

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

… complete report - pdf ] Audit Objective Determine whether the Ravena-Coeymans-Selkirk Central School District’s … controls. However, District officials did not implement the faculty auditor’s recommendations. Key Recommendations … accurately recorded and provide sufficient oversight for the cash collection, remitting and deposit processes. …

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and … duties and did not report claims audit results directly to the Board. Key Recommendations The Board and District officials should: Develop procedures to define the claims auditor’s duties and provide guidance on …