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Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)

… did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive …

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … Town officials did not withhold employee contributions for health insurance coverage. As a result, during the audit …

Marathon Central School District – Fund Balances (2017M-280)

… residents. Adopt a formal plan for reserves, analyze all reserve balances to determine whether balances are …

City of Mount Vernon – Payroll (2014M-347)

City of Mount Vernon Payroll 2014M347

Sewanhaka Central High School District – Student Fees (2016M-296)

… The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and comprises four …

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

… documentation that supports the decisions made. Not all providers have written agreements with the District or … for services in excess of a reasonable limit, with all professional service providers that detail the types and …

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

… controls over selected District financial activity for the period July 1, 2012 through November 20, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings … bus options were consistent with State contract pricing for the 16 school buses they purchased in 2012-13 and …

Corning City School District – Procurement (2016M-222)

… Purpose of Audit The purpose of our audit was to review the District's procurement practices for the period … or bids. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of professional services and require strict adherence to the requirements of the procurement policy. Solicit …

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

… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … by an elected five-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 … The Board did not develop written policies or procedures for claims processing. The Board did not ensure that the …

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 …

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

… for those assets. Key Recommendation Ensure that all fixed assets valued at $500 or greater for insurance … this report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District …

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 … all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ duties, District …

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… and procedures over cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background … seven-member Board of Trustees, which is responsible for overseeing financial activities, including those of the … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have …

Town of Greenport – Town Clerk Operations (2017M-3)

… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …

Town of Mentz – Board Oversight (2016M-403)

… for that year by $4,260. The Board did not perform annual audits of the books and records of Town officials or … or properly override, the property tax cap. Conduct annual audits of the records and reports of all Town officers and …

Town of Stockport – Disbursements (2013M-216)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is … issued from January 1, 2012 through December 31, 2012 to ensure the check sequence was complete and all checks were …

Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)

… Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to provide … fiscal year totaled $755,829. Key Findings The Board did not ensure that an audit of claims was performed in …

Otisco Fire District – Financial Operations (2016M-415)

… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The … had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not contract …

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

Chestertown Fire District – Claims Processing (2016M-387)

… Perform a thorough and deliberate examination of all claims and ensure that all claims are supported by adequate documentation and …