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Heuvelton Central School District – Procurement (2023M-55)

… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key …

Springs Union Free School District - Payroll (2018M-222)

… agreement (CBA). Nearly 53 percent of leave used by 33 employees tested was not supported by a required planned … request form. Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of …

Ellenville Central School District – Network User Accounts (2022M-18)

… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established …

Beacon City School District – Claims Auditing (2016M-20)

… $66.3 million, respectively. Key Findings The Board did not develop a comprehensive job description that outlines the … when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did … which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim …

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …

Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)

… not authorized in advance by the Board, as required by District policy. Nineteen conference and travel expenditure … or employee attended the conference or training. The District reimbursed travelers a total of $244 for mileage and … and travel expenditures are in compliance with the District’s travel policy. Consider revising the District’s …

Randolph Central School District – IT Asset Management (S9-22-22)

… to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two …

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …

Police Property Room Inventory (2014-MS-4)

… The eight law enforcement agencies that use a computerized tracking system did not appropriately grant user rights to … activity in the property room. Improve the inventory tracking and disposal process by clearly documenting property movement. Assign access to computerized property tracking systems based on job duties and responsibilities. …

Alden Central School District – Fuel Management (2024M-90)

… Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory reconciliations …

Keeseville Volunteer Fire Department – Financial Operations (2017M-100)

… Key Findings Department officials did not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and Fire Police … before payment was made. Key Recommendations Review bank statements and canceled check images. Ensure that all …

Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)

… Newburgh, Orange County. The District, which is governed by an elected five-member Board of Fire Commissioners, … press-numbered duplicate receipts for moneys received by the District, maintain detailed records of when funds are …

Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services

… to hospitals for mechanical ventilation services reported on APR-DRG (All Patient Refined Diagnosis Related Groups) … Classification of Diseases (ICD) procedure codes on their claims to report mechanical ventilation services. … Key Finding We identified $975,795 in overpayments on 32 inpatient claims that reported 96 consecutive hours or …

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized … the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. …

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… and communicating an acceptable use policy (AUP) to business office staff. Key Findings District officials did … by developing and communicating a comprehensive AUP to business office staff. As a result, PPSI related to District … confidentially to officials, we found: All nine business office employees, including the Assistant …

Tioga Central School District – Cash Management (2020M-83)

… officials did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had officials invested available funds in a financial institution with higher interest rates, the …

Special Disability Benefits – Special 20- and 25-Year Plans

Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans

… Unused, unpaid sick leave may be added to your credited service and used in your … if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of the …

Geneseo Central School District – IT Asset Management (S9-22-11)

… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … Specifically: Five Chromebooks with estimated total costs of $1,300 based on recent purchases could not be physically …

Roosevelt Union Free School District - Information Technology (2019M-193)

… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The … are appropriately trained and supervising IT Department staff. Adopt a disaster recovery plan. Ensure that computer …