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Town of Yorkshire – Financial Management (2021M-109)

… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Town of Hempstead – Budgeting (2021M-169)

… annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, … failed to monitor the annual budget timely, resulting in the Board approving significant budget adjustments … the year end. Key Recommendations Present budget estimates in a realistic and transparent manner, and show fund balance …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

Town of Owasco – Highway Department (2020M-128)

Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… businesses to ensure they are creating and retaining jobs in compliance with the terms of the agreements. …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring

Cincinnatus Central School District – Procurement (2021M-111)

… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… oversight of the Company’s financial operations. As a result, there is significant risk that Company money could … cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… conditions. As a result, there is an increased risk that funds could be subject to loss, theft or misappropriation. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… Key Findings Department officers and members did not provide adequate financial oversight. As a result, officers and members were not in a position to monitor and assess the Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… not demonstrate the District obtained the best available prices on purchases we reviewed. The Board adopted inaccurate …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… and, where appropriate, take action to recover those funds. Establish comprehensive written procedures for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Marathon Joint Fire District – Investment Program (2023M-76)

… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … York State General Municipal Law Section 39 until the end of our audit period. The District earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… [read complete report - pdf] Audit Objective Determine whether the Board and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … a comprehensive written reserve policy, including plans for the use of reserves in accordance with applicable …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Gates-Chili Central School District - Financial Management (2019M-53)

… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a … with certain aspects of our findings and recommendations but indicated they have begun to implement corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained general fund … Adopt annual budgets that contain realistic estimates for appropriations. Ensure fuel inventory reconciliations are …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

Determine whether the Board provided adequate oversight of District financial operations

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

Minerva Central School District – Financial Condition Management (2020M-60)

… Determine whether District officials effectively managed the District’s financial condition. Key Findings District officials can do more to effectively manage the District’s financial condition. District officials … 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit, and the District’s last six …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

Madison County - Claims Audit and Payment Process (2019M-142)

… computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims … our comments on issues raised in the County’s response letter. …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

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