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Required Reporting

… Handbook [pdf] Justice Court Advisories Real Property Tax Cap and Tax Cap Compliance Constitutional Tax Limit Foreign Fire …

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure … location of asset. Designate staff to be responsible for accounting for inventory, and updating the records to …

McLean Fire District - Financial Operations (2017M-296)

… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The … approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system … continue to use the voucher system established as a result of our audit. The Treasurer should secure District check …

Hampton Bays Union Free School District - Claims Processing (2018M-68)

… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …

XIV.14.B Capital Assets – XIV. Special Procedures

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

… Onoville Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted for and enforced the collection and disbursement of all … sales. Marina employees did not issue duplicate receipts for all money collected. Department officials can continue to …

Webster Public Library - Board Oversight (2018M-125)

… Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: … other claims before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. … sufficient financial information, including details of private funds. Library officials agreed with our …

Syosset Central School District - Payroll (2018M-42)

… officials have established adequate procedures over the payroll function to ensure that compensation paid and … a result of this audit. … Syosset Central School District Payroll 2018M42 …

Yates County – Sexual Harassment Prevention Training (S9-23-07)

… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees … County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage …

Full- and Part-Time Service Credit – Career Plan

… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …

Full- and Part-Time Service Credit – Police and Fire Plan

… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …

Full- and Part-Time Service Credit – New Career Plan

… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …

Full- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits

… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …

Full- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is …

Hermon-DeKalb Central School District - Claims Auditing (2019M-211)

… approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were consistently followed. We reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during our audit …

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees … 15 employees or 15 percent of employees tested and the nine Board members did not complete the annual SHP Training. Additionally, the District excluded …

Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)

… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected … and all five Board members), 17 employees or 15 percent of employees tested and the five volunteer Board members did …

Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)

… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees … and all five Board members), four employees or 27 percent of employees tested and the five Board members did not …

Onondaga County – Sexual Harassment Prevention Training (S9-23-8)

… provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees … or 6 percent of employees tested did not complete the annual SHP Training. Key Recommendation County officials …

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

… District officials did not adequately secure and protect the District’s IT systems against unauthorized use, access … District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy … employees who use IT resources. Develop written procedures for managing system access. … Determine whether Hudson City …