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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)

… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …

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)

… prevented District officials from ensuring all the ECA clubs’ fundraising activities collections were properly …

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)

… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … are outstanding. Key Findings Based on our review, individual significant revenue and expenditure projections in …

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

… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … $381,484 and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its statutory … tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund balance exceeded the …

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

… with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent overpayments …

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)

… – pdf] Audit Objective  Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored … or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not:  Ensure basic accounting … Determine whether the Eaton No 1 Fire District District officials adequately monitored …

Lyons Central School District – Payroll 2022M-71

… in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time … sick days and one employee not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s …

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)

… financial activity with the current year’s modified budget and the upcoming year’s preliminary budget. Budgets included appropriations for funding District reserves and the Board applied operating surplus funds to its … in the budget. Key Recommendations Develop policies and procedures over the budgeting process so that proposed …

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

… the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May … Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union … from foreign fire insurance, fundraising activities and donations, and also reported approximately $14,600 in …

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

… Purpose of Audit The purpose of our audit was to assess the District’s internal controls … located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. …

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 …