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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 … $6.8 million in project-related expenses for the Middle School project. The Middle School project exceeded the authorized cost by $2.6 … Charter School of Educational Excellence Middle School Capital Project and Board Oversight of the …

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

… County. The District, which operates three schools with approximately 1,900 students, is governed by an elected …

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

… The District operates 39 schools with approximately 26,000 students. As of July 1, 2014, the responsibility for the … not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have …

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 … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …

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

… Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll …

Area #6 – Patch Management – Information Technology Governance

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

… New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations  Adhere to New York State General Municipal Law (GML) and the Town’s … follow the requirements of GML Article 18 as they relate to conflicts of interest. Town officials agreed with our …

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 …

Marathon Joint Fire District – Investment Program (2023M-76)

… 39 until the end of our audit period. The District earned interest totaling approximately $2,000 from the District’s checking and savings accounts, which had an average daily balance of … $653,000 into an investment fund with higher interest rates. Key Recommendation Periodically solicit interest rates …

Washingtonville Central School District – Reserve Funds (2014M-45)

… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …

Village of Pelham – Information Technology (2016M-410)

… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …

Brocton Central School District – Financial Management (2023M-44)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) … not used to monitor labor costs for services provided to Ashland. Highway employees’ timecards did not always identify …

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

… appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … action. Appendix B includes our comments on issues raised in the District’s response. …

Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… opinion on the fair presentation of the Report of Workers' Compensation Program Statement of Assessable Expenses for the … fiscal years ended March 31, 2011. Background The Workers' Compensation Board (Board) was established under Article 8, Section 140 of the Workers' Compensation Law. The primary responsibility of the Board is …

Town of Minetto – Information Technology (2022M-9)

… (Town) officials ensured information technology (IT) systems were adequately secured and protected against … and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against … Minetto Town officials ensured information technology IT systems were adequately secured and protected against …

West Islip Union Free School District – Financial Management (2022M-40)

… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …

Village of Hewlett Bay Park – Financial Management (2022M-30)

… For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For … an excessive level of unassigned surplus fund balance in the general fund. Balances ranged between $273,348 and …