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

… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …

Personal Income Tax Refunds

… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … of dependents or understated income) 9,875  $  32,144,145 Tax preparer submitted returns with refundable credits based …

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

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by …

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

… 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)

… Determine whether the Cohoes City School District District maximized Medicaid reimbursements by …

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

… officials established long-term capital and financial plans to address the Town’s Highway Department equipment and … did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital … Recommendations Develop long-term capital and financial plans. Establish and fund reserves for highway equipment …

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

… percentage points. Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least …

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

… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized … June 1, 2013 through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster … Village of Ellenville Information Technology 2014M278 …

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

… Treasurer’s electronic signature to be affixed to checks without her direct authorization or supervision. Continue to …

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)

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

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

… The purpose of our audit was to review the District’s employee compensation and benefits transactions with the aid … Auburn Enlarged City School District Employee Compensation and Benefits 2017M153 …

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

… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … did not ensure that the claims auditor reported directly to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. The District did not use a competitive request for …

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

… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …

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

… policy because it did not address the procurement of professional services; District officials did not develop … Edgemont Union Free School District Procurement of Professional Services 2016M126 …

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

… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … 26,000 students. As of July 1, 2014, the responsibility for the District’s financial operations was transferred to …

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

… review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 through November 30, 2015. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $160.4 … are making excessive use of miscellaneous budget codes for expenditures. Of the claims we reviewed, 12 percent were …

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 … develop payroll certification procedures. Ensure that the ASB certifies the payrolls before checks are printed and …

Area #6 – Patch Management – Information Technology Governance

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

… As a result, goods and services may not have been procured in a cost-effective manner.  Of the 113 purchases totaling … Superintendent (Superintendent) had a prohibited interest in a contract between the Town and his construction company, …