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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)

… general fund appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of …

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

… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts …

West Islip Union Free School District – Financial Management (2022M-40)

… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) … Determine whether the West Islip Union Free School Districts District Board of Education Board …

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

… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …

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

… expenses were appropriate and properly supported by paid bills or receipts. All transactions that we examined … were for proper Town business purposes, and were supported by contracts, Board resolutions and appropriately itemized …

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

… user accounts and software and developed an information technology (IT) contingency plan. Key Findings District … plan. In addition to finding sensitive information technology control weaknesses, which we communicated … user accounts and software and developed an information technology IT contingency plan …

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

… No one internally reviewed the rent and additional charges posted to tenants’ accounts by the housing assistant … process reviews the rent and additional charges that are posted to tenants’ accounts. …

Loan Payroll Deductions – Enhanced Reporting

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