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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 … million. Key Findings Although the Board is required to approve all budget transfers above $25,000, the Chief … that budget transfers in excess of $25,000 are presented to the Board for approval as required by the budget transfer …

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 … officials have not developed procedures for payroll certification. The Assistant Superintendent for Business does …

Area #6 – Patch Management – Information Technology Governance

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. …

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 …

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

… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District … officials did not properly manage the District’s fund balance and reserves. As a result, the District levied more … total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual budgets …

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

… final report - pdf] Audit Objective Determine whether Town of Minetto (Town) officials ensured information technology … local user accounts and permissions. As a result, four of 10 computers had unneeded and unused local user accounts. … written IT contingency plan to minimize the risk of data loss or suffering a serious interruption of service. …

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)

… 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 …

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)

… 1, 2014 through July 31, 2015. Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in … Plattsburgh Housing Authority Tenant Rents 2015M260 …

Loan Payroll Deductions – Enhanced Reporting

… Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …

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

… and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through the normal accounts payable …

Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)

… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …

Town of Otselic – Selected Financial Operations (2012M-220)

… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …

East Syracuse Minoa Central School District – Information Technology (2020M-174)

… not needed, including three accounts that were created in 2015 and 2016. Ensure contractors signed the acceptable … network user accounts and disable unnecessary accounts in a timely manner. Remove financial software user …