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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)

… percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

Stamford Central School District – Fund Balances (2016M-106)

… to evaluate the District’s financial management practices for the period July 1, 2014 through January 20, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. … percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to …

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 …

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

… and compliance with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. … Fishers Island Union Free School District Five Point Plan 2015M320 …

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

… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …

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)

… Findings Village officials have not enforced compliance with the Village’s procurement policy. Village officials … Key Recommendations Ensure that all employees comply with the procurement policy requirement for the use of … who are involved in the procurement process comply with the procurement policy requirement for the use of verbal …

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

… As a result, goods and services may not have been procured in a cost-effective manner.  Of the 113 purchases totaling … Superintendent (Superintendent) had a prohibited interest in a contract between the Town and his construction company, …

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

… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …

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)

… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. … five-member Board of Trustees. General fund appropriations for the 2016-17 fiscal year were approximately $2 million. … a timely manner. Develop written policies and procedures for the oversight and management of capital project finances …

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

… Brook-Rye Union Free School District’s (District) Board of Education (Board) and District officials ensured that the … not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders …

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 …

Town of Danby – Town Clerk (2022M-08)

… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk … and remit all collections to the appropriate parties in a timely and accurate manner. The Clerks: Did not identify …

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)

… Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The Authority, which provides low-income …

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

… Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …