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Walton Central School District - Fund Balance (2019M-209)

… points. When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory …

Edmeston Central School District - Fund Balance (2020M-1)

… 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $1.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …

Cuba-Rushford Central School District - Financial Management (2020M-7)

… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

Monticello Central School District - Fund Balance Management (2020M-2)

… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … and reduce balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund …

Town of Yorktown - Information Technology (2020M-16)

… Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. Regularly review …

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our …

State Police Bulletin No. SP-221

… represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, …

Honeoye Central School District - Information Technology (2019M-9)

… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District officials …

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate supporting … $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations …

Binghamton City School District – Information Technology (2019M-147)

… Center (SCRIC). Officials do not provide periodic IT security awareness training to staff. In addition, sensitive … with SCRIC for IT services provided. Provide periodic IT security awareness training to personnel who use IT …

Green Island Union Free School District - Separation Payments (2019M-55)

… and supported by employee contracts. Key Findings The former Business Manager’s separation payment was … separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … date. The District inappropriately provided an advance of $15,000 of separation pay to the former Business Manager. …

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

Town of Patterson - Information Technology (2020M-37)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The Board did not adopt adequate IT … recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …

Pearl River Fire District – Purchasing (2016M-407)

… District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. …

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau … State Legislature in 1963. The Library, which operates one building with 20 employees, is governed by a five-member … Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The Board did not properly authorize …

City of Norwich – Information Technology (2012M-254)

… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is … granted administrative privileges that they did not need to perform their job duties. The Council has not adopted a …

Altona Fire District – Claims Auditing (2016M-162)

… 2016. Background The Altona Fire District is a district corporation of the State, distinct and separate from the Town …

Miller Place Union Free School District – Check Signing (2017M-76)

… July 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the … Treasurer’s absence does so with their own signature. … Miller Place Union Free School District Check Signing 2017M76 …

Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)

… Purpose of Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 … BOCES officials have not implemented access controls to ensure proper segregation of duties in the computer system or limited access to users based on their job descriptions and …

Greece Central School District – Retiree Health Insurance (2016M-54)

… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July …