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Medina Central School District - Tax Collection (2019M-151)

Determine whether the Tax Collector Collector received recorded deposited and reported real property tax collections in an accurate and timely manner

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

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

… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative …

Alternative and Out-of-Service Death Benefits – Forest Rangers Plan

… as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired, and you die more than one year after leaving public … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Alternative and …

Comptroller DiNapoli Statement on New Immigration Ban

… upstate cities and driven growth in New York City and Long Island. In another report , DiNapoli found immigrants …

Cost-Saving Ideas: School District Auditing – Audit Committee

… must develop and operate under a charter. Who qualifies Candidates should collectively possess knowledge in … auditing, financial reporting and district finance. Candidates may include: a board member, a nonmember as a …

Highland Central School District – Non-Instructional Overtime (2021M-8)

… monitor overtime for non-instructional employees or review the overtime payment calculations. As a result: 20 …

Town of Hempstead – Vehicles and Fuel Usage (2022M-25)

… Officials did not: Maintain adequate and centralized vehicle inventory records and properly secure vehicle titles. Document eligibility procedures when … Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate and centrally …

Mount Morris Central School District – Claims Auditor (2022M-131)

… School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did … had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor inappropriately …

Village of Oyster Bay Cove – Claims Audit (2022M-114)

… report – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately … payment. The Board reviewed and approved warrants (list of claims) without auditing the individual claims. We … Determine if the Village of Oyster Bay Cove Village Board of Trustees Board ensured …

Sea Breeze Fire District – Board Oversight (2018M-269)

Determine whether the Sea Breeze Fire District District Board provided adequate oversight of the Districts financial operations

Hudson City School District – Information Technology (2020M-157)

… District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …

Town of Friendship – Justice Court Operations (2021M-15)

… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …

Bradford Central School District – Claims Auditor (2022M-157)

… [read complete report – pdf] Audit Objective Determine whether the Bradford … not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims …

Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)

… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students … Determine if tuition billings for the Niagara Falls City School District District students enrolled …

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave …

West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)

… Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have … the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of …

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

… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key …

City of Albany – Payroll (2015M-110)

… January 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a … City of Albany Payroll 2015M110 …

South Lewis Central School District – Financial Condition (2016M-83)

… the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The South … $25.1 million. Key Findings The District’s unassigned fund balance exceeded the 4 percent legal limit for fiscal … through 2014-15. The Board has not adopted a multiyear capital or operations plan to outline the use of surplus fund …