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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)

… July 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates … Cohoes City School District Budgeting 2016M111 …

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. …

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 …

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

… report – pdf]  Audit Objective  Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …

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 all Project change orders were submitted as required to the New York State Education Department (SED) for … totaling approximately $2 . 7 million were not submitted to SED, as required, for the Commissioner of Education’s … are properly approved. Actively monitor change orders to ensure the District submits change orders for approval …

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

… were properly supported, approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always supported, approved or recorded .  Therefore, the Treasurer did not provide the … payments, totaling $24,552, were not properly supported, recorded, or reported. The Treasurer paid credit card bills …

Town of Danby – Town Clerk (2022M-08)

… collections in a timely and accurate manner. Key Findings Tax collections were missing and not deposited timely or … a timely and accurate manner. The Clerks: Did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting …

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

… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …

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)

… were appropriately audited and approved and goods and services were received. Key Findings While Town officials ensured that goods and services were received for the claims we reviewed, the Town … were appropriately audited and approved and goods and services were received …

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

… collecting water billings, performing the cash receipt and disbursement functions, and auditing claims – was weak and …

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

… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… adequate written policies and procedures governing cash receipts and disbursements. The District has not … officials did not adequately monitor gasoline credit card purchases. Key Recommendations Develop and adopt policies and procedures over cash receipts and disbursements. Segregate cash receipt, …