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Town of Freedom – Financial Management (2021M-191)

… determine how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, … revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

… a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not … cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have paid … a costefficient manner and provided adequate oversight of awarded contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… Conduct required audits or Adopt a procurement policy, investment policy or code of ethics, as required. Although … the Treasurer performed all financial duties including receiving and disbursing cash, signing District checks and … the Treasurer’s records. Adopt a procurement policy, investment policy and code of ethics. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Town of Milo – Financial Condition (2020M-172)

… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board did not effectively manage the Town’s financial … Determine whether the Town Board Board effectively managed the Town of Milos …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

Town of Springfield – Accounting Records and Reports (2020M-175)

… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key … Determine whether the Town of Springfields Town Supervisor maintained complete accurate …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

… and used the lower priced General Services Administrative (GSA) daily lodging rates and did not improperly pay sales …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m

Stafford Fire Department, Inc. - Financial Management (2023M-110)

… did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… financial decisions and increased the risk that errors or irregularities could occur. The Treasurer did not properly … all financial transactions in the accounting records or prepare required annual reports. Bank reconciliations were … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… contain specific identifying information, such as make, model or serial numbers. Key Recommendations Develop and …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

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 …

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

Town of Red Hook - Financial Condition (2018M-171)

… a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy … the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing unrestricted fund balance and using the excess funds as a financing source in a manner that benefits …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… appoint a faculty counselor, faculty auditor or a central treasurer as required. The Central Treasurer recorded receipts for three clubs totaling $37,911. … Appoint a faculty counselor, auditor and central treasurer. Ensure that clubs are maintaining detailed …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

Riverhead Charter School – Debit Cards (2017M-254)

… charges. Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board … Minimize the use of debit cards for purchases where sales tax is incurred. …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254

Village of Margaretville - Fiscal Management (2018M-78)

… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

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