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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)

… July 1, 2014 through November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services … districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Western Suffolk Board of Cooperative Educational Services …

Area #6 – Patch Management – Information Technology Governance

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. …

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

… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … the Village’s IT service provider identifying the specific services to be provided or the vendor’s responsibilities. Key … 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)

… 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)

… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …

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 …

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)

… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …

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

Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance

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

… The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 residents. The Town Board includes four members and the Town Supervisor. Budgeted appropriations for the 2013 … year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. Key Findings Internal …

Franklin Central School District – Information Technology (2022M-19)

… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … to follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …

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

… approximately $3.8 million. Key Findings The Authority had no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. …

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 …

Three Village Central School District – Financial Operations (2021M-141)

… District officials did not: Properly assign administrative and user access rights to the financial software. Establish … Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in … financial software policy, ensure all claims are audited and approved prior to payment and segregate the Treasurer’s …