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Central Islip Union Free School District - Claims Audit Process (2018M-170)

Central Islip Union Free School District Claims Audit Process 2018M170

XIV.14.B Capital Assets – XIV. Special Procedures

Amagansett Union Free School District - Procurement (2018M-206)

… Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … Determine if the District procures goods and services in accordance with its procurement policy …

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter of State Fiscal Year 202324

Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)

… managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as … $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the end of …

Holland Central School District – Claims Audit (2021M-210)

… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … our findings and recommendations and indicated that they have initiated or planned to initiate corrective action. 1 …

Town of Ballston - Water Fund Financial Operations (2023M-60)

… report – pdf] Audit Objective  Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings  Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts …

Cicero Fire District – Financial Condition (2023M-132)

… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …

Brockport Central School District - Financial Management (2023M-107)

… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million.  The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… at 29 meetings.  Officials paid $6,772 more than federal per diem rates for meals provided at 34 meetings. Key Recommendations  …

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… all ECA funds were properly used. For example:  One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …

Crown Point Fire District – Board Oversight (2024M-29)

… for three months; cash balances for two months; and bank reconciliations, bank statements and cancelled check images for 19 months. As …

Town of Putnam – Accounting Records and Reports (2022M-188)

… the Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of …

Freeport Union Free School District – IT Asset Management (S9-22-10)

… freeport audit schools statewide IT asset management …

Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … and six Apple devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine with a combined cost of approximately $14,910 and one without a cost recorded) …

Rhinecliff Fire District – Board Oversight (2024M-154)

… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings  The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… report – pdf] Audit Objective  Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees.  Key Findings  … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …

Port Ewen Fire District – Financial Management (2024M-157)

… of a comprehensive investment program – legality, safety, liquidity and yield – when investing available funds. …

Merrick Union Free School District – Financial Management (2024M-64)

… Free 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 … Determine whether the Merrick Union Free School District District Board of Education Board and …

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… The audit report includes nine recommendations that can help improve the completeness, accuracy and timeliness of …