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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 …

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

… Albany County. The District, which operates five schools with approximately 1,900 students, is governed by an elected …

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 …

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … in a timely manner for all the transportation State aid to which it was entitled for new bus purchases and did not …

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

… Steuben County. The District, which operates three schools with approximately 1,500 students, is governed by a …

Hammond Central School District – Payroll (2016M-398)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the … of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school …

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

… Of the claims we reviewed, 12 percent were made with confirming purchase orders, and none of these purchases …

North Salem Central School District – Time and Attendance (2016M-209)

… (2016M-209) Purpose of Audit The purpose of our audit was to determine if District officials provided sufficient … and formal written procedures over payroll timekeeping to ensure that employees’ leave and work time was accurately … more comprehensive policies that incorporate duties to be completed and records to be maintained for time and …

Whitesville Central School District – Financial Management (2016M-313)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …

Area #6 – Patch Management – Information Technology Governance

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

… program – legality, safety, liquidity and yield – when investing available funds.  BOCES officials generally agreed …

Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)

… in a timely manner. District officials generally agreed with our recommendations and indicated they have begun to …

Village of Madison - Collections (2023M-160)

… Develop written policies and establish procedures for the cash collection process.  Ensure water and ambulance …

Schenectady City School District – Math Workbook Inventory (2023M-65)

… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each … be monitored.  Officials did not determine the District’s actual workbook need before workbooks were ordered.  Key … inventory procedures.  Evaluate available workbooks in storage before ordering workbooks for the next school …

Corning City School District – Claims Auditing (2023M-105)

… auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately $19.5 … auditor properly audited and approved claims prior to payment …

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

… period, the Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, … review the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key Recommendations Develop written …

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

… by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, … money not remitted in a timely manner remained unavailable to fund Town and Jefferson County (County) operations. The … required time frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County Treasurer …

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

… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the … annual report of reserve funds is prepared and submitted to the Board. Determine if the Unemployment Insurance … fund balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time …

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

… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …

Town of Stafford – Capital Projects (2024M-17)

… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …