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Union-Endicott Central School District – Financial Management (2016M-100)

… $20.6 million from 2011-12 through 2015-16. The retirement contribution reserve and the employee benefit accrued liability reserve had significant balances in excess of their respective liabilities. Unrestricted fund … will not be used. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by …

Oxford Academy and Central School District – Financial Management (2016M-6)

… District, which operates three schools with approximately 800 students, is governed by an elected five-member Board of …

Cazenovia Central School District – Financial Condition (2015M-327)

… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $26.9 million. Key Finding …

Naples Central School District – Online Banking (2015M-143)

… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient … and Business Manager by email or text every time an online transaction occurs. …

Penfield Central School District – Financial Management (2015M-162)

… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …

Accounts Payable Advisory No. 15

Voucher Authorizers

Henry Johnson Charter School – Financial Operations (2014M-214)

… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a … provide. The compact contract is not sufficiently detailed to determine how the quality of services provided will be … measured. The Foundation’s fee structure does not appear to be reasonable since the services being provided have no …

New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)

… of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … New Hyde ParkGarden City Park Union Free School District Financial Management …

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, …

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… $806.6 million. Key Findings District supervisors do not provide adequate oversight of Information Technology … and at another school district. District officials do not adequately monitor or review the number of work …

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which …

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… District officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure … not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure District inventory …

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

… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized … June 1, 2013 through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster … Village of Ellenville Information Technology 2014M278 …

Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the amount of unrestricted fund balance in a manner …

Dansville Central School District – Separation Payments (2016M-102)

… examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 …

East Meadow Union Free School District – Financial Condition (2015M-332)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …

Hannibal Central School District – Financial Condition (2017M-23)

… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period … in fund balance, 97 percent of which was not needed to fund operations. The District’s unrestricted fund balance … developed an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the …

Town of Webb Union Free School District – Fund Balance (2016M-140)

… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …

Area #6 – Patch Management – Information Technology Governance

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …