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Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… Determine whether the Board provided adequate oversight of non-payroll disbursements. Key Findings Online payments … were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

Meridale Rural Fire District - Management of Fund Balance (2018M-178)

… Released: November 30, 2018 -- [read complete report - pdf] Audit Objective Determine whether the Board properly … increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178

Akron Central School District - Financial Management (2018M-195)

… million, or 4 percent. The Board annually adopted budgets with overestimated appropriations averaging $2.8 million (10 … should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on historical or … funds to pay related debt. District officials disagreed with us in many instances; however, they indicated they plan …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to … Clerk collected tax payments totaling $774,127 during the first three weeks of January 2016 but remitted these …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

Fredonia Central School District - Financial Management (2018M-33)

… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33

Webster Central School District - Financial Condition (2018M-109)

… real property taxes. Develop and adopt budgets based on historical trends or other known factors. Discontinue the … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109

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

… $1,040. The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …

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

Tri-Valley Central School District - Financial Management (2020M-17)

… $218,000. The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Oysterponds Union Free School District - Financial Management (2019M-217)

… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

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

… Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College … General Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 … A travel agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations …

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

City of Middletown - Information Technology (2018M-235)

… logon to the network more than nine years ago. Financial application users had excessive permissions. In addition, … procedures to address acceptable computer use and online banking. Develop written procedures for managing system … periodically reviewing user access. Limit financial application access to ensure City users cannot control all …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

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

Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded

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

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… based on historical trends or other known factors. Comply with the Board’s fund balance policy and include a plan to … Contain comprehensive multiyear financial plans with goals and objectives for funding long-term operating needs. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

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