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Area #6 – Patch Management – Information Technology Governance

Village of Malverne – Procurement (2017M-16)

… 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. … authorization from the Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a …

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

… aid.  As a result, District taxpayers will not benefit from State aid totaling $62,920 because the filing deadlines …

Village of Madison - Collections (2023M-160)

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

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… a severance payment within a separation agreement, which in turn helps promote transparency.  Town officials agreed …

Amherst Central School District –Financial Condition (2016M-167)

… the year. The District improperly used more than $330,000 from one reserve and overfunded two reserves with balances …

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

… 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 in the grant reimbursement applications. As a result, the Town received …

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

… cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester County and has … Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, …

Town of Kirkwood – Justice Court Operations (2016M-414)

… money. Key Findings The Justices did not ensure that all bank accounts were reconciled each month. During the audit … to the case files. Key Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly … liabilities and comparing this listing with the reconciled bank balance and money on hand. Follow up on all bail money …

Brighton Central School District – Procurement (2022M-205)

… officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good business practices. Key … CIP were procured in accordance with District policies, statutory requirements and good business practices. Of the …

Williamsville Central School District – Financial Management (2022M-193)

… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …

City of Long Beach – Budget Review (B23-7-3)

… in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the City took appropriate … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit …

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… When tested, the average wireless Internet download speed was 142 Mbps. The District’s contracted bandwidth … elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet … personnel monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for …

Town of Stockport – Disbursements (2013M-216)

… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …

Town of Putnam Valley – Purchasing (2013M-193)

… obtained appropriate competition when soliciting purchases from 26 vendors who were paid more than $20,000 each and …

Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)

… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing … not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) …

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …

Middle Country Public Library – Treasurer (2015M-291)

… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background …

Clarence Public Library – Audit of Claims (2016M-355)

… in Erie County. The Library, which received its charter from the Board of Regents of the New York State Education …

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… were purchased in mid-2015, no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine … cost-effective use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled …