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Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… report – pdf] Audit Objective Determine whether the Town of Vestal (Town) former police chief’s (former chief) separation agreement and related … which included severance payments, due to concerns of potential litigation against the Town. The severance … Determine whether the Town of Vestal Town former police chiefs former chief separation …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… Board adequately managed the Town’s financial condition and received accurate financial reports to help it do so. Key … The Board did not adopt structurally balanced budgets and did not monitor the budgets throughout the year. As a … fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Gates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… Key Recommendations Appoint a Treasurer, as required, and design policies and procedures to clearly state job responsibilities. Use … providers. Enforce policies on annual accrued leave and periodically reconcile leave balances to ensure employees …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… [read complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville … Union Free . Audit Objective To determine whether the 10 school districts that we audited provide physical … are receiving the minimum PE required. Nine of the 10 districts audited did not provide an adequate amount of PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not … (Appendix A). 1 Combined funds include the general and road funds and all enterprise funds. …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town 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-207Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Minerva Central School District – Financial Condition Management (2020M-60)
… District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent … the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Locke – Financial Condition (2020M-111)
… year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were … B includes our comment on an issue Town officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Madison County - Claims Audit and Payment Process (2019M-142)
… withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims are … when required by law. Ensure all claims contain sufficient detail and supporting documentation prior to approval. Ensure … credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Shelter Island Union Free School District - Fund Balance (2020M-23)
… used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. … a resolution that establishes the employee benefit accrued liability reserve. Create CAPs in response to external audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23East Islip Union Free School District - Financial Condition Management (2020M-24)
… million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 … years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, … unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… supported or in compliance with the District’s procurement policy, were not addressed. Key Recommendations Ensure all … BOCES claims are audited by the Board or an independent party. District officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Newark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Village of West Hampton Dunes – Financial Operations (2013M-390)
… that these services are obtained at the best possible price. Key Recommendations File annual financial reports with …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1