Search

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… project and of the management company which assists with the School’s academic and financial operations for the …

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

… transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $13.3 … Key Findings The District did not apply in a timely manner for all the transportation State aid to which it was entitled …

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

… a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the … all reserves at least annually to determine if the amounts reserved and the cash restricted for reserves is properly …

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

… the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson …

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

… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and purchase order processes … million. Key Findings Although the Board is required to approve all budget transfers above $25,000, the Chief … policy. Only use miscellaneous codes for expenditures that have no other budget code available. Restrict the use of …

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

… provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.8 … employees’ leave and work time was accurately accounted for. District officials did not segregate duties in the time …

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

… overestimated appropriations, appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s unrestricted fund balance totaled more than $1.3 million and was 20 percent of … needs and that estimates for the planned use of fund balance are accurate and reasonable. Maintain unrestricted …

Area #6 – Patch Management – Information Technology Governance

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

… a competitive yield.  Prepare monthly cash flow forecasts to monitor and estimate funds available for investment.  Key … rate quotes and ensure available funds are invested to benefit BOCES operations.  Consider all four objectives of … agreed with our recommendations and indicated they planned to initiate corrective action.  …

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

… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless … and submit them to SED.  Monitor the homeless eligibility list and submit eligible claims for reimbursement in a timely …

Village of Madison - Collections (2023M-160)

… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner.  Officials did not receive any reports … Key Recommendations  Record and deposit collections in a timely manner.  Develop written policies and establish …

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

… pdf]  Audit Objective  Determine whether Schenectady City School District (District) officials maintained adequate math … in storage before ordering workbooks for the next school year. District officials agreed with our … Determine whether Schenectady City School District District officials maintained adequate math …

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

… $28,555 did not include a conference request pre-approval form or other supporting documentation. Key Recommendations …

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

… Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. …

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

… and comparing it to reconciled bank balances and money on hand. As a 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. …

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

… was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are approximately $84 million. … The District has not implemented its reserve fund policy for the funding and use of reserves, and a detailed annual …

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

… adopt a policy establishing the level of unrestricted fund balance that should be maintained. The general fund’s cash … relying on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt a fund balance policy establishing the amount of general fund …

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

… capital project activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) …

Village of Suffern – Budget Review (B17-6-8)

… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …