Search

Compliance With State Arts Education Requirements (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 graduating class) … To determine the extent of implementation of the two recommendations included in our …

Controls Over Cash Advance Accounts (Follow-Up)

… report, Controls Over Cash Advance Accounts (Report 2014-S-22). Background Our initial audit report, which was issued on December 22, 2014, determined whether Parks needs their advance accounts … Preservation: Controls Over Cash Advance Accounts (2014-S-22) …

City of Oswego – Community Development (2015M-108)

… in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation … with advice of counsel, when it is appropriate to write off these loans. Refrain from making gifts of real property …

Sodus Central School District – Financial Management (2016M-392)

Sodus Central School District Financial Management 2016M392

Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)

… main campus in the Village of Spencerport, Monroe County, and satellite campuses throughout Monroe and Orleans Counties. The BOCES is governed by a nine-member … software inventory list of all BOCES-owned software and the total number of installations and licenses purchased. …

Henry Johnson Charter School – Financial Operations (2014M-214)

… not under control of the school board, located in the City of Albany. The School, which is governed by an eight …

Town of Worcester – Claims Audit (2022M-145)

… were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims … approving payment. Ensure that Town personnel involved in the procurement process are aware of, and comply …

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …

Village of Ellenville – Information Technology (2014M-278)

… as the administrator of the financial software who does not perform or monitor the Village’s financial …

Middleburgh Central School District – Financial Condition (2013M-206)

… condition, budgeting decisions over the last several years have made the District susceptible to fiscal stress. Even … in the past to prepare for economic difficulties, they have come to rely on using surplus funds to finance …

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… $73.4 million. Key Findings District officials have generally established effective payroll-related policies and procedures but have not established formal and adequate policies and …

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

… schools with approximately 26,000 students. As of July 1, 2014, the responsibility for the District’s financial … operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of the … not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have …

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

… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … 2015. Background The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The … does not control all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ …

Area #6 – Patch Management – Information Technology Governance

Town of Baldwin – Claims Auditing (2023M-113)

… Town officials did not comply with the Town’s procurement policy. In addition:  Twenty-three claims totaling … sufficient documentation such as detailed receipts, weigh tickets or itemized invoices.  The Town may have saved … $1,100 had officials complied with the Town’s procurement policy when purchasing propane.  Key Recommendations  Comply …

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

… or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … had a prohibited interest in a contract between the Town and his construction company, providing construction services … Adhere to New York State General Municipal Law (GML) and the Town’s procurement policy.  Ensure that officials and …

Town of Rodman – Town Clerk/Tax Collector (2023M-85)

… result, there was an increased risk that collections could have been lost or stolen. In addition, money not remitted in … cash. Town officials agreed with our findings and have indicated they planned to initiate corrective action. …

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

… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll … acceptable computer use, e-mail or internet use or breach notification. The District has not established …

Tuckahoe Union Free School District – Overtime (2023M-53)

… pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime … overtime is properly monitored. District officials agreed with our recommendations and indicated they will take and …