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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)

… Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ compensation for 10 years … Adopt a written reserve policy that establishes optimal or targeted funding levels. District officials agreed with our …

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

… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …

Morris Central School District – Financial Operations (2015M-251)

… The purpose of our audit was to evaluate the District’s claims processing procedures and fund balance management … $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational Services … Discontinue the practice of allowing the Treasurer’s electronic signature to be affixed to checks without her …

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)

… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … formal and adequate policies and procedures related to the processing of payroll outside of normal pay dates. … officials did not develop policies or procedures related to the periodic review and reconciliation of payroll …

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)

… of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of the Middle School … Yonkers, that is not under the control of the local school board. The School, which is governed by an eight-member Board of Trustees, had approximately 640 students as of June …

Edgemont Union Free School District – Procurement of Professional Services (2016M-126)

… 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The … chosen. Procure professional services using a competitive method, such as an RFP process, and ensure that District …

Yonkers City School District – Fixed Assets (2015M-229)

… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …

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

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)

… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … 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)

… 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 …

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 . …

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. …