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

… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general fund financial condition. Key Findings … As of June 30, 2017 unrestricted fund balance exceeded the statutory limit by approximately $1.2 million, or 4 …

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 the Supervisor and County Treasurer … $774,127 during the first three weeks of January 2016 but remitted these collections to the Supervisor between four …

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)

… [read complete report - pdf] Audit Objective Determine whether the Board and … Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used …

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

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… [read complete report - pdf] Audit Objective Determine whether: District … and reported. District officials solicited competition for professional services. Key Findings Accounting records … the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

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

… District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …

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

City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)

… goals. Key Recommendations The Board should: Monitor the new project evaluation and assistance framework (framework) …

https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65

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

… soccer and summer recreation programs for free, without full Board consent. Sufficient program documentation was not …

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

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… records and reports. File AUDs and tax cap forms in a timely manner. …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Tri-Valley Central School District - Financial Management (2020M-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 …

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

Sidney Central School District - Financial Management (2019M-243)

… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … financial plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

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

… complete report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The Board overestimated general fund appropriations by a … Determine whether the Board and District officials provided adequate oversight …

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)

… action. Appendix B includes our comments on issues raised in the College’s response letter. …

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)

… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain aspects …

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)

… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …

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)

… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …

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

Islip Fire District – Financial Condition (2020M-25)

… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Village of Dering Harbor – Board Oversight (2020M-29)

… for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated … As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

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