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Area #11 – Physical Controls – Information Technology Governance

Town of Howard - Fund Balance Management (2018M-192)

… managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and …

Dundee Central School District - Information Technology (2018M-74)

… our recommendations and indicated they are in the process of taking corrective action. …

City of Cohoes – Purchasing (2014M-192)

… $18.2 million. Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep … competitive quotations as per the City’s procurement policy. Key Recommendations Update the procurement policy annually and include guidance about the use of State …

Sullivan County Community College – Information Technology (2017M-123)

… did not establish policies and procedures regarding breach notifications and disaster recovery plans. Server room … removal of inactive and unnecessary user accounts, breach notifications and disaster recovery testing and updating. …

Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)

… to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March … Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is …

Village of Mill Neck – Financial Management (2014M-358)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population … Village of Mill Neck Financial Management 2014M358 …

Village of Speculator – Financial Condition (2013M-381)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Financial Condition 2013M381 …

Compliance With Special Education Requirements – Evaluations

… (Regulations) stipulate procedural requirements for the referral, evaluation, Individualized Education Program (IEP) … addressed in a separate audit) – includes the following: Referral: A parent/guardian,** school personnel, or … completion of the evaluation, of the 17,454 students whose referral culminated in an IEP meeting, 5,102 (29.2 percent) …

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and … appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany … his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …

DiNapoli Announces Robin Lois to Oversee Local Government Division

… Thomas P. DiNapoli today announced the appointment of former Dutchess County Comptroller Robin Lois as the Deputy Comptroller of Local Government & School Accountability. Lois will head the division responsible for monitoring the finances of New York’s local governments and school districts. She …

Resources for Local Officials

… Local Government Management Accounting Releases: Advisories … (TMA) American Rescue Plan Act (ARPA) - Coronavirus Local Fiscal Recovery Funds Guidance: Guidance on Use of … Development Agency Information Legal Topics and Approvals Local Government Management Guides New Official Quick Start …

Benefit Eligibility Assessment Process (Follow-Up)

… Fair Hearings. These hearings were unnecessary because the case had either already been resolved to the client’s … satisfaction, or HRA could not proceed due to missing case file support or erroneously prepared documents. We also found that OTDA’s closed-case coding system did not always adequately describe the …

Controls Over Cash Advance Accounts

… for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and … to update its records. Promptly investigate and resolve old outstanding items and resolve the five items on the March …

City of Lockport – Independent Audit Services (2014M-238)

… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit services and the effectiveness of such services as a … City of Lockport Independent Audit Services 2014M238 …

City of Yonkers – Budget Review (B6-15-15)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million … City of Yonkers Budget Review B61515 …

Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services … did not properly estimate certain budget appropriations and used the resulting surpluses totaling approximately $3 … of surplus funds for a purpose not statutorily allowed and had approximately $2.4 million in reserves that were not …

Trumansburg Central School District – School Lunch Operations (2015M-171)

… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The District’s … Trumansburg Central School District School Lunch Operations 2015M171 …

Town of Norwich – Justice Court (S9-14-3)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Norwich Justice Court S9143 …

Village of Woodridge – Financial Condition (2013M-172)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly … August 1, 2011, to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan … Village of Woodridge Financial Condition 2013M172 …