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

… Determine whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine … assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate …

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

… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that the Treasurer properly accounted for … do not specify who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure …

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

… Purpose of Audit The purpose of our audit was to review the College’s processes for billing, collecting and … Findings The District did not retain information related to deleted receipts. Officials did not use a tracking feature to identify changes made within the Enterprise Resource …

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

… By law, you can’t hire or appoint immediate or close family members of a school board member, school district … by not appointing other relatives, such as in-laws, or family members of individuals with the responsibility of …

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)

… March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is …

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

… Dansville in Livingston County. The Village is governed by an elected five-member Board of Trustees. The Village has …

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

… Purpose of Audit The purpose of our audit was to determine whether the Board and Library … public library. The Library, which serves a population of approximately 20,600, is governed by a Board of Trustees …

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

… Audit Objective Determine whether: Onoville Marina (Marina) revenue was properly accounted for. The Probation Department … accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the …

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

… whether Town officials implemented adequate policies and procedures over employee time and attendance and leave records for the period January 1, 2016 through …

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

Determine whether the Board provided adequate oversight to ensure resources are safeguarded and officials procured goodsservices as per the policy and statutes

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

Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records

Utilization of the Arch Street Yard and Shop Facility

… completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured … from May 3, 2002 to May 23, 2017. Background As part of the MTA’s mammoth ESA project, it constructed the new …

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

… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly recorded, the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In …

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

… complete report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card … Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases …

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

… Purpose To explain the use of Deduction Code 391 (DC37 Personal Lines-OCA). Affected Employees Employees in Bargaining Unit 67 are now eligible for this deduction … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization …

DiNapoli: Millions in NYC Transit Fines and Fees Uncollected

… division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued … the changes that Transit has already made, as they noted in their response, more can still be done.” The Transit … sufficient or is inaccurate for the necessary follow-up. In a sample of 150 uncollected fines, DiNapoli’s auditors …

Public School Safety – Incident Reporting and Unauthorized Student Departures

… Purpose To determine whether New York City Department of Education … children in another school within the district that is not designated PD. Key Findings Our review of 10 sampled … be correct; and the necessary corrective actions might not have been taken. On 184 occasions, students appear to have …

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …