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Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through … of unrestricted fund balance that is not needed and not used to fund District operations. Review all reserves currently established and determine if the balances are necessary and reasonable. …

Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)

… for the 2015-16 fiscal year totaled approximately $146 million. Key Findings Not all claims contained the …

Garrison Union Free School District – Information Technology (2023M-127)

Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … County and is governed by an elected seven-member Board of Education. The District currently operates one school with …

Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)

… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … recovery plan. The Treasurer has administrative rights in the financial software that allow access to all aspects of … an audit committee and enumerate its responsibilities in a charter. Ensure the internal audit function is performed …

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex … Saranac Lake Central School District Financial Management and …

IT Security: Key 12 Areas of Concern – Information Technology Governance

Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)

… [read complete report - pdf] [read complete 2021 report - pdf] Purpose of Review The purpose of our … review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February 2025, in implementing … in the audit report Greenwood Lake Union Free School District Procurement and Claims Processing 2021M147 released …

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… complete report – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured … greene school district leave …

Cornwall Central School District – Financial Condition (2015M-148)

… and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five …

Sauquoit Valley Central School District – Financial Condition (2016M-88)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition …

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could improve the audit of claims. We … claims were adequately documented for appropriate purposes and properly audited and approved prior to payment …

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… – pdf] Audit Objective Determine whether Eastchester Union Free School District (District) officials established …

Ripley Central School District – Financial Management (2021M-23)

… fund balance exceeding the 4 percent statutory limit by approximately $1.4 million, or 15 percentage points. Did …

Milford Central School District – Fund Balance Management (2022M-94)

… report - pdf] Audit Objective Determine whether the Milford Central School District (District) Board of Education … and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund …

Westhill Central School District – Information Technology (2021M-32)

… administrative permissions. Provide formalized IT security awareness training to staff. Sensitive IT control weaknesses … user accounts are properly managed. Provide IT security awareness training. District officials generally agreed with …

Housing Authority Administrative Expenditures (2016-MS-2)

… reports to the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and …

Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)

Determine whether the Fonda-Fultonville Joint Wastewater Board (Board) provided adequate oversight of joint wastewater operations to ensure financial activity w

Wayne Central School District – Financial Management (2012M-229)

… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …

Wyandanch Union Free School District – Budget Review (B23-7-1)

… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million …