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

… issue. Appendix B includes our comment on the issue raised in the District’s response. …

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)

… the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …

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)

… and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling …

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)

… 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

Village of Hobart - Board Oversight (2018M-88)

… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… General Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer served from June 1 through June 6, 2016 and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118

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

… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and …

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)

Determine whether Recreation Department Department cash receipts were recorded and deposited in a timely and accurate manner

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

Town of Knox – Town Clerk (2020M-72)

… analyses. As of December 31, 2019 the Clerk's bank account held an unremitted cash balance of $3,161. The …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

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

… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce …

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)

… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …

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)

… complete report - pdf] Audit Objective Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have saved $18,135 on 76 lodging claims by … 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is …

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)

… use and online banking. Develop written procedures for managing system access that include periodically …

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)

… complete report - pdf] Audit Objective Determine whether Department officials ensured financial activities were … to adequately account for all collections received by the Department and ensure deposits are made timely and intact (in … and records are annually audited when required by law. Department officials generally agreed with our …

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)

… include a plan to eliminate the fund balance deficit and restore and maintain minimum thresholds. Contain …

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

Alfred-Almond Central School District - Financial Management (2019M-131)

… whether the Board and District officials properly managed fund balance. Key Findings The Board overestimated … and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $1.7 million and was 12 percent of …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)

… Town of Chili (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected Town … Town of Chili Town officials could take additional steps to increase physical accessibility to programs and services …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33

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