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South Country Central School District – Information Technology Inventory (2017M-219)

… Purpose of Audit The purpose of our audit was to determine whether District officials maintained complete and accurate inventory records to safeguard information technology assets for the period …

Town of Lexington – Town Clerk (2017M-188)

… and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. … five-member Town Board. Real property taxes collected for the audit period totaled $4.9 million and fees collected for the audit period totaled $45,654. Key Findings Real …

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers …

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 …

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 …