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Hadley-Luzerne Central School District - Financial Management (2018M-103)

… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103

Multiple Dwelling Property Inspections (2018-MS-1)

… and 51 percent of the FS inspections were not performed. White Plains, Schenectady and Lackawanna had limited or nonexistent …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1

Town of Webb - Ski Collections (2018M-188)

… deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, 2,400 ski …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

Ausable Valley Central School District - Claims Auditing (2018M-190)

… and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190

Westfield Academy and Central School District - Financial Management (2018M-67)

… limit by more than $650,000 (4 percentage points) as of June 30, 2017. The Board appropriated fund balance not … operations and overestimated appropriations by a total of approximately $2.7 million (6 percent). The Board did not … to be overfunded. Key Recommendations Reduce the amount of unrestricted fund balance to within the legal limit. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m

Hubbardsville Fire District - Board Oversight (2018M-107)

… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107

Town of West Seneca - Capital Project Management (2019M-195)

… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Village of Windsor - Water Operations (2019M-210)

… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …

https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210

Town of Brandon - Financial Condition (2019M-239)

… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Fort Edward Union Free School District - Financial Condition (2019M-245)

… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245

Poughkeepsie City School District – Information Technology (2019M-166)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

REACH Academy Charter School - Cash Disbursements (2019M-130)

… goods and services are received at the agreed upon price, quantity and in good condition and provide for an adequate …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)

… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activities

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings … District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the … properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and

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