Search

January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… only the basis of accounting and reporting of trust funds. Account codes, accounting records, budgeting, bank accounts, …

Town of Stamford - Annual and Claims Auditing (2018M-227)

… Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually …

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

… did not: Adequately safeguard highway assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate … report to the Board when assets are sold and ensure all scrap metal is adequately secured and sales proceeds are …

Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)

… Purpose of Audit The purpose of our audit was to determine whether the Department’s … Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire …

Hudson Valley Community College – Tuition and Fees (2016M-348)

… September 1, 2014 through May 31, 2016. Background Hudson Valley Community College, founded in 1953 as part of the … internal controls provided by the system. … Hudson Valley Community College Tuition and Fees 2016M348 …

Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… As a member of a board of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost …

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

State Correction Officers and Security Hospital Treatment Assistants Plan – State Correction Officers and Security Hospital Treatment Assistants Plan

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, which is …

Village of Dansville – Water and Sewer Operations (2017M-273)

… The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed …

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… purpose of our audit was to determine whether the Board and Library officials developed and implemented adequate internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, …

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. …

Town of Chester – Time and Attendance Records (2017M-287)

… implemented adequate policies and procedures over employee time and attendance and leave records for the period January … $11.8 million. Key Findings Some employees did not use time sheets, vouchers or timecards to record the time …

Village of Millbrook - Financial Operations and Procurement (2018M-135)

… are safeguarded and officials procured goodsservices as per the policy and statutes …

Village of Nelliston - Payroll and Accounting Records (2018M-162)

… health insurance contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The Superintendent did not maintain his leave accruals according … Consult with the Village Attorney to recoup the Superintendent’s unpaid health insurance premium. Provide …

Utilization of the Arch Street Yard and Shop Facility

… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … the expected 2022 opening of ESA; and whether the Facility is maintained and secured and at what cost. Our audit covered the period from May 3, 2002 to …

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… District financial activities were properly recorded and reported. District officials solicited competition for … bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. … services. Key Recommendations Ensure that cash and other accounts are accurately reconciled and recorded in …

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

… did not have adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, … original receipts. Key Recommendations Require adherence to the credit card policy, particularly with regard to supporting documentation for each credit card purchase. …

Division of Housing and Community Renewal Bulletin No. DH-8

… Employees Employees in Bargaining Unit 67 are now eligible for this deduction Effective Date Checks dated October 22, …

DiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft

… credits and other expenses. DiNapoli also announced he is rejecting a $133,860 extension of a related contract due … any money taken illegally will be returned. Contractors who cheat the state will be appropriately punished.” … issues. The falsified vouchers sought payment for hotel stays, employee fringe benefits and continuing medical …