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Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… Purpose of Audit The purpose of our audit was to assess Board compliance with training … The Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is …

Life Changes: Why Should I Designate a Beneficiary?

… information to make sure your beneficiary designations are up to date and reflect your current desires. That’s where … provides access to your retirement account information. Sign Up or Sign In  to view your current beneficiaries. Your Member …

Village of Monticello – Board Oversight (2013M-226)

… that is due the Village – in fact, real property tax or utility payments and/or penalties totaling more than $40,000 … to ensure all revenues for real property taxes and utility charges, including penalties, owed are billed and …

Village of Endicott – Disbursements (2021M-124)

… disbursements were appropriate, adequately supported and audited. Key Findings Village officials did not establish … audit period, we examined disbursements totaling $287,210 and found they were supported and appropriate. Key Recommendations Segregate financial …

Brighton Central School District – Separation Payments (2016M-119)

… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …

City of Elmira – Financial Condition (2017M-90)

… governed by an elected seven-member City Council. General fund budgeted appropriations for 2017 total approximately … Key Findings Financial information was not reported timely during the fiscal year, and annual financial reports … routine financial reporting during the year and timely filing of annual financial reports. Closely monitor the …

East Meadow Union Free School – Overtime (2022M-118)

… and found that: Department employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory … the amount owed by the District annually to the State, for its share of the cost of the employees’ retirement …

Hauppauge Union Free School District – Leave Accruals (2022M-150)

… officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals. … may be overstated by 27 days. Ten employees’ electronic and manual timekeeping records did not match, reflecting a … accounted for in accordance with written procedures, CBAs and individual contracts. District officials agreed with our …

Town of Hempstead – Information Technology Access Controls (2021M-158)

… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … issues, such as breach notification, and those related to acceptable computer use, protection of PPSI, application …

Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …

Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage

… Objective To determine whether Medicaid made improper payments on … Medicaid program, which provides health care services to individuals who are economically disadvantaged. The … New York’s Essential Plan, which provides health insurance to lower-income individuals who, generally, don’t otherwise …

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

Warsaw Central School District – Financial Management (2016M-278)

… Wyoming County. The District, which operates two schools with approximately 900 students, is governed by an elected … required. Key Recommendations Develop annual budgets with realistic estimates of appropriations and appropriated … to other reserves established and maintained in compliance with statutory directives. Use available debt reserve funds …

State Agencies Bulletin No. 850

… If there is an additional tax amount in the employee’s record, the additional tax will be deducted from both the … The report contains the following data: DeptID EmplID Empl Record Name Earn Code Earns End Date Grade Barg Unit Part …

Tier Status – Article 14 Benefits

Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… from their individualized education programs (IEPs) and Medicaid-eligible services were properly filed to receive … for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may … eligible services are provided, where practicable, and valid session notes are prepared and retained for all …

Harpursville Central School District - Financial Condition (2018M-120)

… that planned to use $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. … $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … expenditures. District officials generally agreed with our recommendation and indicated they planned to …

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

… report – pdf] Audit Objective  Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … Determine whether City of Middletown City officials accurately paid employees …

Beacon City School District – Information Technology (2023M-143)

… complete report – pdf]  Audit Objective  Determine whether Beacon City School District (District) officials ensured … Determine whether Beacon City School District District officials ensured …

City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)

… January 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a … City of Jamestown Internal Controls Over Selected Financial …