Four staff members are approved to collect drinking water and sewer payments; nevertheless, there is just one cash drawer, which restrictions the ability to identify who built the collections. Moreover, one particular of these staff has incompatible obligations together with building costs and making ready and recording deposits. Also, Authority officers did not reconcile their house facts to details with the County or municipalities for billing needs, which resulted from the incorrect billing of eighty two Attributes and a potential lack of $ten,two hundred in once-a-year revenue.
The Superintendent of Public Operates and also the Sheriff didn't normally procure goods and expert services in accordance with GML. We reviewed 35 buy and public is effective contracts totaling approximately $6 million which the County entered into throughout our audit time period that exceeded the competitive bidding thresholds to ascertain whether or not they had been procured in accordance with GML. We discovered six invest in and general public functions contracts totaling $272,115 weren't competitively bid as expected. Also, Section heads and/or their designee didn't usually make certain copies of order and public will work contracts were on file or in comparison these contracts to the vendor invoices to make sure that the buys are created in accordance with both the County's bid award documentation or when applying contracts bid by other governments.
Simply because every month lender reconciliations are incorrect and never reviewed for accuracy and regular accountability analyses aren't well prepared, faults and irregularities occurred and remained undetected for a number of months or yrs. Exclusively, unidentified funds of $one,963 have remained on deposit, disbursements did not match liabilities each month and curiosity acquired has not been appropriately transferred towards the Village.
Metropolis officers accurately paid staff members' salaries and wages. Even so, officers require to improve controls over payroll preparation and processing. There isn't a independent certification of payroll prior to the distribution of payroll checks. The town has delegated selected of your Comptroller's disbursement duties and custody of City funds to an outdoor payroll processing corporation without legal authority.
The County of Rockland, located in the downstate place and bordered by Orange, Putnam and Westchester counties, was licensed to challenge debt never to exceed $ninety six million to liquidate the gathered deficit from the County's typical fund as of December 31, 2012. Additionally, Chapter 468 in the Rules of 2013 needs the County to post to the Condition Comptroller each year, beginning With all the fiscal year throughout which it absolutely was approved to concern obligations and for each subsequent fiscal year all through which the deficit obligations are exceptional, its proposed price range for another succeeding fiscal 12 months.
The Board has not adopted a cash disbursement policy. The Treasurer offers the Board using an summary, or list, of claims as well as the find out here now corresponding promises and documentation each month for audit and acceptance. We examined seventy two statements totaling around $524,000 compensated through the audit interval and decided that all the statements had been for proper District uses and adequately supported.
The Division didn't retain an adequate recordkeeping system for the LOSAP attendance records and has not set up treatments to be sure the knowledge is organized and precisely recorded. Quite a few sorts of attendance forms are utilized to track participation in LOSAP pursuits, like incident stories, call logs and activity indication-in sheets.
Because of combining funds within the Oppenheim-Ephratah University District and also the St. Johnsville Faculty District following the merger, the District started the 2014-15 fiscal year with fund balance in extra from the 4 p.c Restrict. On the other hand in 2014-15 and 2015-16, the District's practice of overestimating appropriations caused the general fund to comprehend working surpluses and fund stability to boost. Since The mix of the two faculty districts established a whole new entity, it absolutely was prudent to the Board to spending plan conservatively for the primary calendar year of operations. Even so, following that 1st year, appropriations ought to have been budgeted realistically, and accumulated fund equilibrium might have been used to reduce the tax levy, finance one particular-time expenditures, fund essential reserves or repay credit card debt.
Launch CAPA sorts directly from other kinds, for instance a consumer criticism sort, thus streamlining CAPA processes and reducing info entry errors.
We uncovered that the significant profits and expenditure projections in the proposed funds are reasonable. This spending budget critique didn't contain any suggestions.
The Board desires to improve its oversight of District economic operations. The Treasurer maintains custody of foreign fire insurance policy revenues to the Section's behalf. The international hearth insurance policy funds was positioned while in the District's normal fund examining account and commingled While using the District's other cash. Since the Treasurer did not maintain independent accounting records showing the receipts, disbursement and harmony of each and every fund, the Treasurer could not identify how the money was invested or the level of overseas fire coverage revenue presently on hand.
The Board need to strengthen its oversight of Town operations. The Town amassed significant fund balance in the final and freeway city-wide cash with no crystal clear strategies to use this dollars. Town officers haven't designed a fund equilibrium plan, set up any reserve money or designed official prolonged-expression capital or economic ideas.
The Assessor did not effectively grant learn this here now and check exemptions for the two household and non-household Homes. We identified exemptions that the Assessor granted but were being included in the actual property service software procedure with incorrect codes and/or with inaccurate amounts.
Whilst the Board hasn't adopted penned procedures and District officials haven't created written strategies about the payroll purpose, we located no considerable exceptions With all the precision on the payment of salaries, wages or separation payments. The District Clerk routinely records the Board's acceptance of person contracts, collective bargaining agreements, staff hirings, salaries, wage costs, resignations check here and retirements, along with the productive dates in the exercise, inside the minutes of the Board's meetings.