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

… the District’s financial condition for the period July 1, 2012 through November 30, 2015. Background The Schuylerville …

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

… to fund one-time expenditures, fund needed reserves or reduce property taxes. Adopt realistic budgeted …

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 … The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates …

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

… July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town … East Meadow Union Free School District Financial Condition …

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 … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …

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)

… New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations  Adhere to New York State General Municipal Law (GML) and the Town’s … follow the requirements of GML Article 18 as they relate to conflicts of interest. Town officials agreed with our …

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 …

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

… to construct water districts was paid for by taxpayers not living in or receiving benefit from these water … the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the …

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …

Village of Silver Creek – Capital Projects (2017M-31)

… The purpose of our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January … develop a long-term plan that evaluated the sewer or water capital projects’ financial impact on the annual operating … to the general fund. The Board did not approve water capital project change orders, which resulted in the …

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… that the required approvals were obtained for capital project (Project) change orders. Key Findings The Board and District … and indicated they planned to initiate corrective action. …

Clarendon Fire Company – Financial Activities (2023M-50)

… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …

Tuckahoe Union Free School District – Overtime (2023M-53)

… owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: … is properly monitored. District officials agreed with our recommendations and indicated they will take and have …

Town of Danby – Town Clerk (2022M-08)

… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …

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

… budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed …

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

… No one internally reviewed the rent and additional charges posted to tenants’ accounts by the housing assistant … process reviews the rent and additional charges that are posted to tenants’ accounts. …

Town of Sanford – Claims Audit Process (2021M-189)

… law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed … abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other governments to help ensure purchases are cost effective and in the best …

Town of Otselic – Selected Financial Operations (2012M-220)

… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … community development moneys is prepared, and procedures for outstanding loan collection are enforced. Establish … and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on a supported and …