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Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided proper … Ensure that all funds are deposited by the close of each school week, as required by District policy. District … audit school middle country extraclassroom activity …

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance …

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… Purpose of Audit The purpose of our audit was to review the District’s short-term borrowing and internal … Issue a RAN only when the District needs funds to improve short-term cash flow. Ensure that staff members … advance and limiting the use of confirming purchase orders to emergency situations. …

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

… Treasurer’s electronic signature to be affixed to checks without her direct authorization or supervision. Continue to …

Greenville Central School District – Information Technology (2016M-221)

… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …

Royalton-Hartland Central School District – Financial Condition (2015M-275)

… benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …

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

Dansville Central School District Separation Payments 2016M102

Cohoes City School District – Budgeting (2016M-111)

… determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … did not ensure that the claims auditor reported directly to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. The District did not use a competitive request for …

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …

Bath Central School District – Reserves (2016M-401)

… funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … BOCES through a cooperative service agreement to audit District claims, and a BOCES employee audited all …

North Collins Central School District – Financial Management (2016M-189)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … reserve will be funded and when the balances will be used to finance related costs. …

Area #6 – Patch Management – Information Technology Governance

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… BOCES may have earned $448,000 in investment income, or $343,000 more than the $105,000 earned during our audit … Law (GML) Section 39. Solicit interest rate quotes or invest available funds in financial institutions that …

Peconic Bay Community Preservation Fund (2023-MR-1)

… Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded, and … proper and supported. Key Findings  Town officials from all five Towns ensured disbursements were proper and … personnel who receive CPF collections record when all CPF collections are received. Ensure CPF collections are …

Village of Greene – Investment Program (2023M-112)

… $5,800 from money on deposit in the Village’s checking and savings accounts, which had an average daily …

Schenectady City School District – Financial Condition (2014M-168)

… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …

Town of Stafford – Capital Projects (2024M-17)

… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …