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Town of Union Vale – Procurement and Information Technology (2017M-172)

… Purpose of Audit The purpose of our audit was to determine whether Town … with Town policy and applicable laws and ensured the Town’s information technology (IT) systems were … services. Adopt policies for Internet use, implement web filtering software and review web usage logs for …

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The …

Town of Erwin – Justice Court (2017M-266)

… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice Court with … and traffic violations were adjudicated and reported in a timely manner. Key Recommendations The Justices should …

Town of Nichols – Financial Management (2017M-258)

… the amounts of town-wide fund balance and use the excess funds as a financing source for either one time expenditures …

Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)

… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods and services in … prepared monthly, whereby known liabilities are reconciled to available cash. … Town of Beekmantown Procurement and Town …

Rutland Fire District – Board Oversight (2017M-262)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to approximately 3,060 residents over 45 square miles. … review the Treasurer’s monthly reports, including budget-to-actual reports and trial balances, or compare bank …

Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… were made without prior approval, resulting in confirming purchase orders. Key Recommendations Ensure that District … District officials and employees use requisition forms and purchase orders prior to making purchases. … RemsenburgSpeonk …

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… the District’s financial activities in the accounting system. Prepare and file the District’s Annual Update …

Niagara County – Golf Course Financial Operations (2015M-308)

… 1, 2014 through October 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an … to the point of sale system. Secure cash in a safe until it is deposited in a bank and ensure that cash receipts are …

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other … by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … Town’s response. … Town of Clayton Justice Court Time and Attendance 2017M286 …

Town of North Salem - Agricultural Exemptions (2018M-194)

… Two of these exemptions lacked proper documentation and the remaining one was granted even though the 10-year … when required, with proper supporting documentation and meet eligibility requirements before granting exemptions. … expired. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

City of Lockport – Cash Flow (2014M-195)

… Purpose of Audit The purpose of our audit was to assess the financial condition of City for the period January 1, 2014 through May … The City’s accounting records are in such poor condition that City officials do not know the severity of their fiscal …

Alternative and Out-of-Service Death Benefits – State Police Plan

Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans

… that would have been established under the plan (Section 384-d, Section 384 or Section 384-e) had you retired on your date of death. …

Tuckahoe Common School District - Purchasing (2018M-228)

… of quotes. Key Recommendations Use competitive methods to procure professional services and purchases under the … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …

State Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P DiNapoli today announced the following municipal audits have been issued

CUNY Bulletin No. CU-383

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …

City of Cohoes – Purchasing (2014M-192)

… of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has …

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December … handbook is deficient regarding the accrual of vacation time, which could make the Village liable for large payouts … employee handbook policies. … Village of Freeville Time Attendance and Leave Accruals 2017M24 …