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Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… obituaries and if a retiree is identified as deceased, the secretary contacts any dependents. However, if the spouse of …

Personal Income Tax Refunds

… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …

Elmira City School District – Financial Condition (2014M-348)

… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. …

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… of the 15 pieces of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal usable life. Out of …

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …

Village of Ellenville – Information Technology (2014M-278)

… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …

Morris Central School District – Financial Operations (2015M-251)

… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …

Middleburgh Central School District – Financial Condition (2013M-206)

… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …

Western New York Maritime Charter School – Financial Operations (2015M-124)

… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … Western New York Maritime Charter School Financial Operations 2015M124 …

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… District officials have generally established effective payroll-related policies and procedures but have not … policies and procedures related to the processing of payroll outside of normal pay dates. District officials did … related to the periodic review and reconciliation of payroll withholdings, deductions and contributions, to ensure …

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

… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school …

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

… if the Board provided sufficient oversight of the Middle School construction project and of the management company which assists with the School’s academic and financial operations for the period … Charter School of Educational Excellence Middle School Capital …

Edgemont Union Free School District – Procurement of Professional Services (2016M-126)

… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …

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

… Key Recommendation Ensure that all fixed assets valued at $500 or greater for insurance purposes and $5,000 or …

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 for the period July 1, 2014 … Western Suffolk Board of Cooperative Educational Services Budget Transfers and Confirming Purchase Orders 2016M218 …

West Islip Union Free School District – Payroll (2016M-78)

… changes, collecting timesheets, entering hours worked and printing and distributing payroll checks for all District employees … the payrolls until after the checks have been printed and distributed. Key Recommendations Segregate …

Area #6 – Patch Management – Information Technology Governance

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … had a prohibited interest in a contract between the Town and his construction company, providing construction services … Adhere to New York State General Municipal Law (GML) and the Town’s procurement policy.  Ensure that officials and …