Search

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)

… if the Board provided sufficient oversight of the Middle School construction project and of the management … $6.8 million in project-related expenses for the Middle School project. The Middle School project exceeded the authorized cost by $2.6 … Charter School of Educational Excellence Middle School Capital Project and Board Oversight of the …

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

… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …

Area #6 – Patch Management – Information Technology Governance

Village of Pelham – Information Technology (2016M-410)

… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … the Village’s IT service provider identifying the specific services to be provided or the vendor’s responsibilities. Key … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …

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. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …

Brocton Central School District – Financial Management (2023M-44)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …

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

… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …

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

Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance

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

… approximately $3.8 million. Key Findings The Authority had no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. …

Village of Islandia – Procurement (2021M-203)

… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …

East Syracuse Minoa Central School District – Information Technology (2020M-174)

… Determine whether East Syracuse Minoa Central School District District officials established adequate …

Otisco Fire District – Financial Operations (2016M-415)

… of the Treasurer's records. The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key Recommendations … as required by law. Ensure that the Treasurer submits bank reconciliations and bank statements monthly to the Board …

Town of Clifton – Financial Management (2014M-217)

… Purpose of Audit The purpose of our audit was to examine the Town’s oversight of financial activities for … did not provide sufficient oversight of the bookkeeper to ensure that the Town’s financial records were reliable and … capital plans. Key Recommendations Take immediate action to address the Town’s weak financial condition. Ensure that …

East Ramapo Central School District - Nonpublic School Transportation (2019M-107)

… to transport 717 (or $495,499) more students than were registered. For 2018-19, as of April 1, 2019, the District is … schools to transport 455 (or $337,085) more students than registered. Key Recommendations Obtain documentation to prove …

Travel Advisory No. 12

… SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must complete the SFS Mileage … mileage claims in the SFS Mileage Detail page.  However, travelers who enter expense reports directly into SFS are not … AC 160-S to the expense report.   For bulkload agencies: Travelers must complete the AC 160-S when claiming …

Town of Barton – Financial Planning (2015M-52)

… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… 1, 2015 through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, … Wading River Fire District Gasoline Credit Cards 2017M5 …

Town of Darien – State Contract Loader Purchases (2013M-88)

… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …