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Portville Central School District - Financial Management (2018M-245)

… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245

South Glens Falls Central School District - Fund Balance (2018M-90)

… fund balance ranged between 4.8 and 8.3 percent of the ensuing years’ appropriations, exceeding the 4 percent … and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s … reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… multiyear financial or capital plan to address needed repairs. We estimate that, for residents with both water and … about $950 per year to finance new debt for infrastructure repairs and continuing operational expenses. The Board did …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)

… charges that were inconsistent with the ordinances. Water meter readings were not always reliable during our audit … properly billed in accordance with the ordinances. Ensure meter readings are reliable. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of … renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

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

… payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from … Town of Athens Town ClerkTax Collector 2018M41 …

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)

… in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding the …

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

Newfane Central School District – Financial Management (2020M-88)

… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials disagreed with certain findings in our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

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

… limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …

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

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

… accounts were never used and one account was last used to logon to the network more than nine years ago. Financial … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Adopt comprehensive …

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

Fulton County Industrial Development Agency – PILOT Program (2014M-291)

… Key Findings Seven of the eight payment in lieu of taxes (PILOT) agreements that were active during our audit period … a process for taking action when businesses fail to make PILOT payments. Key Recommendations Ensure that new project … not met. Implement policies and procedures to ensure that PILOT payments are timely and accurate and take action when …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-program

Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community

Schuyler Heights Fire District – Claims Processing (2014M-124)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls … Schuyler Heights Fire District is a district corporation of the State, distinct and separate from the Town of Colonie …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… that all service and performance reports required by contract were provided by the agencies. Department managers … by their contracts and retain documentation of the contract requirements. Implement formal procedures to monitor … meeting contractual performance measures. Actively monitor contract expiration dates so there is sufficient time to …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m

Bolton Fire District – Credit Cards (2017M-180)

… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District incurred …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180

Town of Marbletown – Financial and Capital Planning (2017M-234)

… and capital needs, including the replacement of vehicles and equipment, infrastructure or the aging highway … resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop a fund …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… of our audit was to assess the City’s hydroelectric power operations and software management for the period July … benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 totaled … an energy performance contract (EPC) for a hydroelectric power project based on inaccurate financial projections, and …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99