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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)

… 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)

… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …

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

… the Village’s financial recordkeeping. Restrict users’ computer access to only those duties needed to perform their … notification, disaster recovery, acceptable use, system security, internal user access, data backups and protecting …

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)

… condition, budgeting decisions over the last several years have made the District susceptible to fiscal stress. Even … in the past to prepare for economic difficulties, they have come to rely on using surplus funds to finance …

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

… The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal … $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)

… $73.4 million. Key Findings District officials have generally established effective payroll-related policies and procedures but have not established formal and adequate policies and …

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

… process and compliance with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, … with approximately 70 students, is governed by an elected five-member Board of Education. Expenditures for the 2014-15 … issue an RFP for external audit services at least every five years. …

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)

… 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)

… 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 …