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

… Audit The purpose of our audit was to review BOCES’ budget transfer and purchase order processes for the period July 1, … to the Board for approval as required by the budget transfer policy. Only use miscellaneous codes for …

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 …

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

… Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District … solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …

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

… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. Background The …

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

… is located in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is … has not installed an adequate web filtering process and not adopted procedures to adequately monitor IT usage and enforce compliance with the Village’s acceptable use …

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)

… to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In addition to sensitive … user account access and ensure these procedures are being followed. Periodically review existing network user …

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

… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. …

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

… whether highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) … Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did …

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

… Compensation Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to … Coverage for these benefits, with limited exception, is to be provided by employers. Costs to administer the …

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

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …

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 …

Town of Putnam Valley – Purchasing (2013M-193)

… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… not properly segregated. No one internally reviewed the rent and additional charges posted to tenants’ accounts by … who is independent of the billing process reviews the rent and additional charges that are posted to tenants’ …

Village of Islandia – Procurement (2021M-203)

… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …