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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 …

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)

… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …

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 … has not negotiated a formal contract with the Village’s IT service provider identifying the specific services to be … 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)

… was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, … Background The Town of Erin located in Chemung County and has a population of approximately 2,000. The Town is … Board. Budgeted appropriations for 2016 for the general and highway funds were $360,414 and $603,301, respectively. …

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)

… the Brocton Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $1 . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . …

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

… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. …

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

… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …

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

… under Article 8, Section 140 of the Workers' Compensation Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering … and self-insured political subdivisions of the State. The Law requires that recoverable expenses be audited by the …