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Canaseraga Central School District - Financial Management (2019M-104)

… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Alfred-Almond Central School District - Financial Management (2019M-131)

… Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit … by $3.9 million. District officials have not developed a comprehensive multiyear financial plan. Key Recommendations … pay off debt and/or reduce property taxes. Develop a comprehensive multiyear financial plan. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)

… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 residents and is governed … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373

State Comptroller Dinapoli Releases Municipal Audit

… receipts were rarely issued and not all cash was deposited in a timely manner. The board also did not annually audit the … accountability analyses were not complete or reconciled. In addition, receipts totaling $3,435 were collected and … spending, the state’s 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audit

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… prior to audit. A travel agent who is not an employee uses their College credit card to automatically charge fees. … funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Town of Deerpark – Budget Review (B6-14-17)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … The purpose of our budget review was to determine whether the significant revenue and …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Genesee Valley Central School District - Financial Management (2019M-231)

… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled over $1 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The Board was not transparent when funding and purchasing fire … whether the Livonia Joint Fire Districts District Board was transparent when funding and purchasing fire apparatus …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Village of Bainbridge – Financial Operations (2014M-227)

Village of Bainbridge Financial Operations 2014M227

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Alexander Central School District – Financial Management (2020M-64)

… each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

… whether Recreation Department (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The Department’s cash receipts were not always collected, recorded or deposited timely. The … the Department and us from confirming all funds collected were recorded and deposited in a timely and accurate manner. …

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Town of Corning – Financial Condition (2020M-13)

… unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Putnam Central School District – Fund Balance Management (2020M-27)

… exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Village of Maybrook – Financial Condition (2020M-54)

… revenues when warranted. Ensure adequate fund balance is available before appropriating it to finance operations. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Town of Broadalbin – Leave Accruals (2014M-88)

… appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key Findings There …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

Town of Brant – Justice Court (2014M-180)

… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the … Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not always … The purpose of our audit was to review the Justices records and reports for the period …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

Jamesville-Dewitt Central School District – Procurement (2016M-264)

… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264