East Ramapo Central School District – Budget Review (Rockland County) 

Auditors identified a number of issues with revenues and expenditures. They found the district’s unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory limit. The 2024-25 adopted budget relies on nonrecurring funding of $20.7 million to finance operating expenditures and relies on approximately $5 million of American Rescue Plan Act funding that will no longer be available to fund recurring expenditures. Auditors projected the district could receive $4.7 million in unbudgeted revenue. Among other issues, auditors also projected the district could potentially face a shortfall of approximately $1.4 million if revenue estimates are not realized. Budgeted personal services revenues of approximately $136.2 million may be overestimated by as much as $23.6 million. 

Henrietta Fire District – Audit Follow-Up (Monroe County) 

The review assessed the Henrietta Fire District’s progress in implementing the recommendations from an audit released in July 2021. The audit determined the board did not effectively manage the district’s financial condition and presented budgets indicating it needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. The audit included four recommendations. Of the four audit recommendations, two recommendations were partially implemented, and two recommendations were not implemented. 

Town of Hurley – Transfer Station Collections (Ulster County) 

Auditors determined that transfer station collections were remitted on time. However, they were not adequately supported or recorded. This increased risk that collections are not properly recorded or could be lost, stolen or misappropriated without detection. For example, the amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and invoiced by the hauling company, which equates to the town collecting approximately $51,800 less in fees than it should have for the collected waste. In addition, over a more than two-year period, the former transfer station manager’s remittances to the town clerk exceeded the amounts recorded by $14,600. Additionally, the board and town officials adopted inadequate policies and procedures that did not address segregation of duties to safeguarding collections. 

Locust Valley Central School District – Information Technology Equipment (IT) Management (Nassau County) 

District officials did not maintain complete and accurate IT inventory records. As a result, officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. Auditors determined that 49 of the 72 IT assets reviewed (68%) were not properly accounted for. The 49 IT assets totaled $56,909, including 37 with a total purchase price of $39,667 and 12 with a total estimated purchase price of $17,242 were not inventoried. Four IT assets worth $1,646 could not be found. 

Village of Montgomery – Audit Follow-Up (Orange County) 

The review examined the village’s progress in implementing recommendations from an audit released in July 2021. The audit determined the board did not provide adequate oversight of the treasurer’s financial operations. It included six recommendations, and auditors found the board and village officials have not made progress in implementing corrective action. Although village officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit recommendations, current officials were unaware the CAP existed until the review. The review found that of the six audit recommendations, village officials partially implemented two and did not implement four. 

Town of Plymouth – Employee Benefits (Chenango County) 

Officials did not accurately record department leave or properly pay separation payments. Officials overpaid 11 of 14 employees reviewed for a total of $25,238. Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the town’s collective bargaining agreements and seven employees were paid $9,942 for nearly 65 days of unearned vacation, sick or personal leave accruals. Upon leaving town employment, two employees received $3,259 in total for 10 vacation days that exceeded their earned leave accruals. 

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango County) 

Officials did not adequately secure or properly procure fuel and motor oil inventories. Had officials properly administered these inventories, taxpayers may have saved approximately $128,600. Auditors identified unaccounted for diesel, gasoline and motor oil totaling $81,980 and unreimbursed fuel usage by the Plymouth Fire District totaling $7,203. 

Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (Chenango County) 

The board did not verify that disbursements were appropriate prior to payment. Auditors reviewed 949 disbursements totaling $2 million and determined the board approved 47 disbursements for $9,769 for vehicle parts that were not compatible with any town vehicles or equipment and 12 questionable disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and utility-task vehicles, none of which the town owns. The solvents were purchased from out-of-state vendors at higher prices than local vendors offered, and some were never used. The board did not approve 16 payments totaling $12,889, some of which lacked support. The board also did not ensure the highway superintendent properly safeguarded town assets and maintained complete, accurate and reliable inventory records. As a result, 47 town assets totaling $6,654 were unaccounted for. 

Village of Suffern – Budget Review (Rockland County) 

Auditors found that the significant revenue and expenditure projections in the proposed budget are reasonable. The village’s proposed budget, which includes a tax levy of $12,079,830,complies with the tax levy limits established by law. 

Warren County Local Development Corp. – Audit Follow-Up 

The review examined Warren County Local Development Corp.’s progress in implementing recommendations from a December 2021 audit. The audit determined that corporation officials did not provide adequate oversight of the revolving loan program and included several recommendations. The corporation has made progress implementing some corrective action. The review found that of the 13 audit recommendations, seven recommendations were fully implemented, one recommendation was not applicable during the period reviewed, one was partially implemented and four were not implemented. 

Wallace Fire District – Board Oversight (Steuben County) 

The board did not provide adequate oversight of the district’s financial operations. Auditors determined that district funds are not adequately safeguarded and not spent in a prudent manner. For example, the board did not use competitive methods to purchase a used 2008 brush truck that cost $175,000. The board also did not establish an effective system of internal controls over key financial areas. The treasurer did not submit periodic financial reports to the board, including monthly bank reconciliations, monthly treasurer’s reports and budget-to-actual reports. The board adopted an unrealistic budget resulting in an operating surplus totaling $45,274. In addition, the treasurer has not filed the 2023 Annual Financial Report required by state law and the board did not conduct an annual audit of the treasurer’s records. 

Wyandanch Union Free School District – Budget Review (Suffolk County) 

Auditors found that the significant revenue and expenditure projections in the proposed budget are reasonable. The district’s proposed budget, which includes a tax levy of $23,336,380, complies with the tax levy limits established by law.