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

… reserve funds prior to 2011-12 and used about $2.5 million from reserves to help fund expenditures in the face of its …

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not dedicate a separate computer for online transactions to limit access to online bank accounts. …

Elmira City School District – Financial Condition (2014M-348)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … million. Key Findings The Board and District officials have not appropriately budgeted revenues and appropriations. … District’s reserve policy does not include details related to the various reserves’ purposes, use or funding. The …

Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)

… of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. … The School’s current charter was issued in November 2009, and oversight of operations is provided by a five-member … Determine what services will be contracted out and which of those services will be acquired from the …

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly reconciliations and …

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … the Board and District officials did not ensure check signings and banking transactions were secure. The … audit school william floyd check signing online banking 2022 …

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… Audit Objective Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with … (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or … Determine whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured …

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town … audit town lisle highway department longterm planning …

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

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure …

Stamford Central School District – Fund Balances (2016M-106)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were … overfunded. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …

Schuylerville Central School District – Fund Balance (2016M-113)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the employee benefit accrued liability reserve (EBALR) to the general fund causing the fund balance to exceed the statutory limit at year-end. District officials have not developed a plan to document their intentions for …

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

… not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be … Adopt realistic budgeted appropriations to ensure that the tax levy is not higher than required. …

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 …

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

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 million. Key Findings The … total of approximately $29.4 million during the same three-year period. The workers’ compensation reserve fund and the …

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 purchase order processes … million. Key Findings Although the Board is required to approve all budget transfers above $25,000, the Chief … policy. Only use miscellaneous codes for expenditures that have no other budget code available. Restrict the use of …

Area #6 – Patch Management – Information Technology Governance

Village of Malverne – Procurement (2017M-16)

… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key … Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, … not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the …

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

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 …

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

… capital project activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) …