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Area #6 – Patch Management – Information Technology Governance

Marathon Joint Fire District – Investment Program (2023M-76)

… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …

Williamsville Central School District – Financial Management (2022M-193)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s …

DiNapoli: Tax Cap Set at 2% in 2024

… that allows municipalities to override the tax cap. Chart Allowable Tax Levy Growth Factors for Local Governments …

Lump Sum Payments – Enhanced Reporting

… Lump sum payments should be reported in the month they were earned. Report any lump sum payments under the appropriate earnings code . Lump Sum Payments at … a notification through Retirement Online to fill out the Statement of Accrued Payments and Leave Credits Form …

X.3 Overview – X. Guide to Vendor/Customer Management

… entities in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues encountered during the registration process. Subsection B of this chapter provides … special use vendor ID The VMU will issue the individual or business a New York State Vendor ID when the submitted data …

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

Determine whether Greenwich Central School District District officials adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly accounted for

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… Determine whether NFC Development Corporation Corporation officials awarded projects in …

East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

… supported. Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. … our recommendations. Appendix B includes our comments on the issues raised in the District’s response letter. …

Campbell-Savona Central School District – Budget Review (B2-13-12)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

Sidney Central School District - Financial Management (2019M-243)

… with our findings and recommendations and indicated they have taken, or planned to take, corrective action. …

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … compliance, which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, … staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that …

Minerva Central School District – Financial Condition Management (2020M-60)

… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… officials adequately monitored financial activity and ensured appropriate records and reports were maintained.  Key Findings  District … financial activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did … District officials adequately monitored financial activity and ensured appropriate records and reports were maintained …

Lyons Central School District – Payroll 2022M-71

… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… if Department controls were adequate to ensure that financial activity was properly recorded and reported and … December 31, 2014. Background The Cameron Volunteer Fire Department is located in Steuben County and contracts … with the Towns of Cameron and Rathbone to provide fire protection services. The Department is governed by an …

Orange Lake Fire District – Budgeting Practices (2015M-146)

… $1.45 million. Key Findings The Board did not adopt any written policies or procedures for preparing the annual …

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, … procedures regarding the support for disbursements or cash receipt requirements. While disbursements appeared to be …

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …

Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)

… and necessary. District officials effectively monitored fuel inventories. Key Findings District officials: Did not … account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, totaling $4,433. Expenses for … necessary and supported. Develop procedures to account for fuel inventories. District officials generally agreed with …