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George Junior Republic Union Free School District – Website Transparency (2021M-212)

… either not posted or comprehensive, resulting in a lack of transparency. This limits the  community and other …

IX.8 Federal Grant Refunds – IX. Federal Grants

… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …

Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)

… network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive information technology (IT) control …

IX.8 Overview – IX. Federal Grants

Green Island Union Free School District - Separation Payments (2019M-55)

… separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … date. The District inappropriately provided an advance of $15,000 of separation pay to the former Business Manager. Key …

Orange County – Motor Vehicle Oversight (2015M-314)

… was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. … Legislature. The Department of Public Works is responsible for purchasing, monitoring and maintaining County vehicles. … The Department of General Services is responsible for auctioning County-owned vehicles. The 2015 total budget …

Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans

… 20 years if your employer adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of … benefit is not available to Tier 3 members. The Section 384-e Benefit This provides an additional benefit of 1.66 …

Andes Central School District - Cafeteria Operations (2019M-26)

… The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school … Consider ways to encourage more daily participation for breakfast and lunch and continue to identify potential …

State Agencies Bulletin No. 182

… This would be accomplished by establishing an October, in addition to the April, payment date. OSC Action Effective … (pay period #1), OSC began entering new increment codes in employees' records to effectuate the transition to the new … and service dates and make any necessary corrections. In addition, agencies should use the attached chart to …

Northern Adirondack Central School District – Financial Condition (2020M-51)

… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …

City of North Tonawanda - Financial Condition (2020M-90)

… practices and poor financial management have left the City in a vulnerable financial position. Key Recommendations Take … Closely monitor finances to prevent further decline in financial condition. City officials agreed with our …

Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management

… and a finding by the board that the training is necessary, in the public interest and not available within a reasonable distance and time period in New York State. Notification and proof of attendance must …

Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

… employees are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they …

Village of Palmyra - Justice Court Operations (2019M-202)

… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …

Town of Dayton - Fund Balance Management (2019M-221)

… Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Board has …

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… by $256,302 and contributed to the declining fund balance in the Village’s general fund .  The Board did not: Prepare a … Project budget and ensure all actions are documented in the Board meeting minutes. Monitor project payments to …

Sag Harbor Union Free School District – Claims Auditing (2022M-174)

… Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are made in compliance with District policies and applicable contracts …

Otego-Unadilla Central School District – Information Technology (2021M-178)

… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were …