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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)

… services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every …

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

… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town … audit town lisle highway department longterm planning …

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

… balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the District … officials agreed with our recommendations and indicated they will initiate corrective action. …

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)

… The purpose of our audit was to evaluate the District’s claims processing procedures and fund balance management … $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational Services … Discontinue the practice of allowing the Treasurer’s electronic signature to be affixed to checks without her …

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)

… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing … financed by local, State and federal resources that is not under the control of the local school board. Oversight of … $4.8 million. Key Findings The School does not have written policies or procedures to specify what types of …

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

… payroll information on time to avoid the necessity for interim payrolls. Develop appropriate policies and procedures …

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

… to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. … directly to the Board. Establish and appoint an audit committee. Ensure that District officials issue an RFP for …

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

… of the management company which assists with the School’s academic and financial operations for the period July 1, 2013 …

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

… to determine when they should use competition, such as an RFP process or written or verbal quotes. Key Recommendations … services using a competitive method, such as an RFP process, and ensure that District staff solicit …

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

… Of the 30 assets we selected to review, 10 were either not tagged or the asset tag information did not agree with the …

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 …

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

… The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates seven schools …

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 …

Peconic Bay Community Preservation Fund (2023-MR-1)

… and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … and Southold Towns properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …