Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance?

Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds?

Did Steuben County (County) officials effectively manage the County’s fund balance?

Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance?

Did the Haverstraw-Stony Point Central School District (District) Board of Education (Board) and officials effectively manage the District’s financial condition?

Did the Town of Hornellsville (Town) Town Board (Board) effectively manage fund balance?

Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s financial operations.

The Board did not adequately oversee or manage the Town’s ambulance service. The Board’s general lack of oversight of and policy development for the District resulted in excessive fund balance and unnecessary tax increases. Additionally, a loss of revenue or fraudulent activity could occur.

The Board did not adopt budgets with reasonable estimates or properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board transferred an additional $1 million into reserve funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan to use the funds. The District’s tax levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary.

The Board did not effectively manage the general and highway fund balances, allowing excessive unrestricted fund balances to accumulate in both funds. In addition, the Board did not develop or adopt written fund balance or reserve policies, as well as written multiyear financial and capital plans. By developing these policies and plans, the Board would provide more transparency regarding the Town’s long-term financial needs and goals and help guide the Board and officials as they develop the Town’s annual budgets.

The Board did not receive complete and accurate financial records and reports or request additional financial information, which hindered its ability to monitor the Town’s financial condition.

The Board and District officials did not properly manage the District’s fund balance. The Board appropriated surplus fund balance, in part, because it adopted budgets that annually overestimated appropriations by an average of $1.3 million (9 percent) per year, or a cumulative total of approximately $6.4 million. The majority of the overestimated appropriations ($5.6 million) were for special education instruction.

Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan.

Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund balance.

Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds.

The Board did not effectively manage the Village’s fund balance or adopt realistic budgets. As a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and $152,143, respectively, at the end of the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for the general fund by nearly four times and for the water fund by more than half. The Board also did not adopt a written fund balance policy, develop and adopt comprehensive written multiyear financial or capital plans that would have assisted the Board and officials in developing and adopting realistic budgets and planning for the Village’s financial future.

Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations.

The Board adopted unrealistic budgets. The budgets underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance the budgets because purported revenues were not sufficient to fund operations. However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the Board did not have written multiyear capital or financial plans or a written fund balance or reserve policy in place to guide the Board’s decisions regarding appropriate fund balance and reserve fund levels. As a result, more taxes may have been levied than were needed to fund the Town’s operations.

Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability.

Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted realistic budgets.

Determine whether the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.

Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

Determine whether the Avon Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves.

Determine whether the Lyme Central School District (District) Board of Education (Board) and District officials properly managed fund balance.