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

… revenues and appropriations. The District’s reserve policy does not include details related to the various reserves’ … use or funding. The District’s multiyear financial plan does not include information related to funding and use of …

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. … $3.2 million. Key Findings The Board contracted with a Foundation to provide services to the School, but the … The Board President was the Executive Director of the Foundation but did not disclose this information on 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)

… financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. …

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

… of the 15 pieces of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal usable life. Out of …

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)

… period ending June 30, 2015, the District’s unrestricted fund balance exceeded the 4 percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were significantly overfunded. Key …

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

… fund balance is in compliance with the statutory limits and reduce the amount of unrestricted fund balance in a … District residents. Develop a plan for the future funding and use of reserve funds and ensure amounts reserved are reasonable. …

Fishers Island Union Free School District – Five Point Plan (2015M-320)

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

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

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the … of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic expenditure …

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)

… 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)

… or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … had a prohibited interest in a contract between the Town and his construction company, providing construction services … Adhere to New York State General Municipal Law (GML) and the Town’s procurement policy.  Ensure that officials and …

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

… Findings The Board did not adopt a policy establishing the level of unrestricted fund balance that should be maintained. The general fund’s cash level was deficient, resulting in the issuance of short-term …

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

… firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of … a taxpayer equity issue when a portion of the costs to construct water districts was paid for by taxpayers not … records or prepare monthly itemized capital project budget-to-actual reports for the Board. Include eligible …

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)

… 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately … the sewer or water capital projects’ financial impact on the annual operating budget. The sewer fund reported a …

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 …