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Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or adopt … determine if funds were accounted for or used for proper business purposes. Key Recommendation Amend the bylaws or …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

Whitesboro Central School District – Separation Payments (2020M-146)

… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … by their individual employment contracts and were based on a Board resolution adopted over 20 years before their … eligible for based on the collective bargaining agreement (CBA). Key Recommendations Periodically review and update …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Village of Poquott – Justice Court Operations (2019M-214)

… complete report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in August 2016, the Court clerk … deposited $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214

Town of Wappinger – Recreation Department Cash Receipts (2020M-130)

… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the …

https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130

Otego-Unadilla Central School District - School District Website (S9-19-26)

… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26

Island Trees Union Free School District - School District Website (S9-19-34)

… documents to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately … supported, and for School purposes. Key Findings Credit card charges were not always properly approved or … that all charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)

… to monitor the budget and finances and did not establish a comprehensive written multiyear financial plan. The Board … on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed … plans to satisfy the debt should the properties not sell. Key Recommendations Adopt realistic budgets and …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… (Board) and officials properly established and used reserve funds and maintained them at reasonable levels. Key … While the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Town of Stony Point – Budget Review (B6-13-15)

… estimated revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is non-recurring (one-shot) revenue …

https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15

Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)

… (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-york

Williamson Central School District – Non-Payroll Disbursements (2021M-58)

… and procedures. Seek competition for professional services and enter into adequate written agreements with all …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58

Henrietta Fire District – Financial Condition (2021M-27)

… the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. … the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)

… audit was to examine the Village/Town’s receivables for parking offenses for the period June 1, 2011, to May 31, … and two Court clerks. The Court has jurisdiction over parking, vehicle and traffic, criminal, civil, and small … our audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255

Southern Cayuga Central School District – Financial Condition (2020M-77)

… estimates. District officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments on issues raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)

… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcida