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

… officials established long-term capital and financial plans to address the Town’s Highway Department equipment and … did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital … Recommendations Develop long-term capital and financial plans. Establish and fund reserves for highway equipment …

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

… elmsford audit schools statewide IT asset management …

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)

… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.7 … have not developed a plan to document their intentions for the amount necessary for any of the District’s reserves …

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

… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …

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)

… three-year period. The workers’ compensation reserve fund and the unemployment insurance reserve fund are overfunded. … policy to ensure compliance with statutory requirements and use the surplus unrestricted fund balance in a manner …

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 … that budget transfers in excess of $25,000 are presented to the Board for approval as required by the budget transfer …

Area #6 – Patch Management – Information Technology Governance

Village of Malverne – Procurement (2017M-16)

… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process for the period … the 2016-17 fiscal year. Key Findings Village officials have not enforced compliance with the Village’s procurement …

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

… competition for purchases while avoiding conflicts of interest. Key Findings  The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have been … Highway Superintendent (Superintendent) had a prohibited interest in a contract between the Town and his construction …

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

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for … on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt …

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 …

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

… cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester County and has … Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, …

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

… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects for the period … deficit fund balance and a $293,000 interfund loan payable to the general fund. The Board did not approve water capital … projects and revise the plan as needed. Develop a plan to eliminate the deficit fund balance in the sewer fund and …

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

… report – pdf] Audit Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board … audit school blind brookrye …

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

… – pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and disbursements were … audit clarendon fire company …

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

… Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation … agreed with our recommendations and indicated they will take and have taken corrective action. …

Town of Danby – Town Clerk (2022M-08)

… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and … and accountabilities. Perform, or obtain, an annual audit of the Clerk’s records. Town officials generally agreed with …

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

… levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, …