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Fishers Island Union Free School District – Five Point Plan (2015M-320)

… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … did not ensure that the claims auditor reported directly to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. The District did not use a competitive request for …

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …

Edgemont Union Free School District – Procurement of Professional Services (2016M-126)

… policy because it did not address the procurement of professional services; District officials did not develop … Edgemont Union Free School District Procurement of Professional Services 2016M126 …

Yonkers City School District – Fixed Assets (2015M-229)

… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … 26,000 students. As of July 1, 2014, the responsibility for the District’s financial operations was transferred to …

Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)

… order processes for the period July 1, 2014 through November 30, 2015. Background The Western Suffolk Board of … Services (BOCES) is an association of 18 component school districts. Combined, BOCES and the component districts … Only use miscellaneous codes for expenditures that have no other budget code available. Restrict the use of …

West Islip Union Free School District – Payroll (2016M-78)

… The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates seven schools … develop payroll certification procedures. Ensure that the ASB certifies the payrolls before checks are printed and …

Area #6 – Patch Management – Information Technology Governance

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… As a result, goods and services may not have been procured in a cost-effective manner.  Of the 113 purchases totaling … Superintendent (Superintendent) had a prohibited interest in a contract between the Town and his construction company, …

Peconic Bay Community Preservation Fund (2023-MR-1)

… Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded, and … proper and supported. Key Findings  Town officials from all five Towns ensured disbursements were proper and … personnel who receive CPF collections record when all CPF collections are received. Ensure CPF collections are …

Marathon Joint Fire District – Investment Program (2023M-76)

… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …

Washingtonville Central School District – Reserve Funds (2014M-45)

… Purpose of Audit The purpose of our audit was to examine the … Washingtonville Central School District is located in the Town of Blooming Grove, including the Village of … and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …

Village of Pelham – Information Technology (2016M-410)

… 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately …

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …

Brocton Central School District – Financial Management (2023M-44)

… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard … result, labor costs were not equitable, and Chemung could have incurred approximately $23,000 in additional costs to …

Williamsville Central School District – Financial Management (2022M-193)

… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …

Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… Compensation Program Statement of Assessable Expenses for the three fiscal years ended March 31, 2011. Background … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … the costs to administer the Workers' Compensation Program for the three fiscal years ended March 31, 2011, in …

Town of Minetto – Information Technology (2022M-9)

… final report - pdf] Audit Objective Determine whether Town of Minetto (Town) officials ensured information technology … local user accounts and permissions. As a result, four of 10 computers had unneeded and unused local user accounts. … written IT contingency plan to minimize the risk of data loss or suffering a serious interruption of service. …

West Islip Union Free School District – Financial Management (2022M-40)

… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …