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Accounts Payable Advisory No. 5

… Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney Bowes … to vendors. Improper preparation of vouchers payable for USPS and related postal services may delay payment crediting. … For information on how to process payments to the USPS and related postal services, including specific …

Pembroke Central School District – Financial Management (2016M-31)

… the District’s reserves appear to be overfunded or contain funds that are improperly restricted, and District officials … expenditures that could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of …   Develop a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and …

Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)

… two schools with approximately 930 students, is governed by an elected seven-member Board of Education. Budgeted …

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

… compare the vendor’s pricing with the State contract list prices. Develop a plan for the use of excess amounts in …

Accounts Payable Advisory No. 9

… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the  Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ compensation for 10 years … Adopt a written reserve policy that establishes optimal or targeted funding levels. District officials agreed with our …

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… Purpose of Audit The purpose of our audit was to review the District’s short-term … created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which …

Greenville Central School District – Information Technology (2016M-221)

… since September 2001. The Board has not adopted a breach notification policy. The District’s disaster recovery plan … the District’s network. Develop a policy for breach notification. Ensure that the disaster recovery policy is …

Royalton-Hartland Central School District – Financial Condition (2015M-275)

… Audit The purpose of our audit was to examine the District’s financial condition and budgeting practices for the period … Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and … resulting in operating surpluses. The District’s unrestricted fund balance consistently exceeded statutory …

Dansville Central School District – Separation Payments (2016M-102)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, …

Cohoes City School District – Budgeting (2016M-111)

… to fund one-time expenditures, fund needed reserves or reduce property taxes. Adopt realistic budgeted …

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 … The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates …

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 the Middle School construction project and of the management company which assists with the School’s … Charter School of Educational Excellence Middle School Capital Project and …

Bath Central School District – Reserves (2016M-401)

… The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 …

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… with BOCES (audited and approved by the BOCES claims auditor) was approved and paid in December 2015, six months … and approved by someone other than the BOCES claims auditor. Ensure that payment of claims is not authorized …

North Collins Central School District – Financial Management (2016M-189)

… the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …

Area #6 – Patch Management – Information Technology Governance

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… million in non-interest bearing accounts. Had officials considered other available investment options, BOCES may have … Solicit interest rate quotes and ensure available funds are invested to benefit BOCES operations.  Consider all four …

Village of Greene – Investment Program (2023M-112)

… officials considered other legally permissible investment options, the Village may have earned approximately $96,900, … rate quotes. Consider other legally permissible investment options. Develop investment procedures to convey management’s …

Schenectady City School District – Financial Condition (2014M-168)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is …