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Wyoming County – Selected Financial Activities (2015M-94)

… an appropriate cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for …

Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

… [read complete report - pdf] Audit Objective Determine whether claims were adequately … totaling $886,642 and found the claims auditor did not audit two claims totaling $251,601 for health insurance and … two claims totaling $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve any of …

Hyde Park Central School District - Fixed Assets (2019M-103)

… agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …

Lansing Fire District – Investment Program (2023M-62)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …

Bay Shore Union Free School District - Procurement (2018M-212)

… totaling $22,899 were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations …

Northville Central School District - Extra-Classroom Activity Collections (2018M-272)

… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a …

Leaves of Absence – State Police Plan

… the cost, if any, please send a request to NYSLRS using our secure contact form . Please include the approximate …

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… The Union President received an additional hour of overtime pay daily that was not properly supported by … if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …

Maine-Endwell Central School District - Leave Records (2019M-40)

… leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …

Village of Cohocton – Cash Receipts (2015M-63)

… is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is … Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all … No reconciliation between the accounting records and the relevy list was completed. Key Recommendations …

Town of Franklin – Financial Condition (2018M-8)

… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately …

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …

Barker Central School District – Purchasing (2016M-208)

… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …

Accounts Payable Advisory No. 64

… was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The …

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements … the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …

Schuyler Heights Fire District – Claims Processing (2014M-124)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …

Saratoga Springs Public Library – Claims Processing (2014M-351)

… of the Library’s internal controls over claims processing for the period July 1, 2013 through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, … 45,700 residents of the Saratoga Springs City School District. Budgeted appropriations for the 2013-14 fiscal year …

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… of her duties. Because the Board had not defined the rate or percentage of health insurance premiums that retirees must … incompatible financial duties performed by the bookkeeper, or provide additional oversight such as ensuring cancelled … checks are for authorized purposes. Define the rate or percentage of health insurance premiums that retirees must …

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