Search
Town of Caneadea – Fund Balance Management (2020M-145)
… the Town Board (Board) effectively managed fund balances. Key Findings The Board did not effectively manage fund … ability to know what effect financial decisions would have on future fund balance levels was diminished. Key Recommendations Develop and adopt budgets which align …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Town of Middlefield – Budgeting (2015M-109)
… 2015 budgeted appropriations totaled over $1.3 million. Key Findings The Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board did not … that the Board and Department heads discussed them. Key Recommendations Adopt realistic, structurally sound …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Corning – Financial Condition (2020M-13)
… Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets that underestimated … capital plans or adopt a reasonable fund balance policy. Key Recommendations The Board should: Ensure the estimates … for revenues and appropriations are reasonable based on historical or known trends. Develop multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Horseheads – Financial Management (2015M-211)
… general and TOV highway funds that totaled $5.5 million. Key Findings The Supervisor and Board have not focused on developing budgets that mirror the actual results of Town … funds or purchasing and financing future capital assets. Key Recommendations Adopt structurally sound budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… adequately monitored credit card and travel expenditures. Key Findings The College could have saved $18,135 on 76 lodging claims by using the United States General … their College credit card to automatically charge fees. Key Recommendations Revise the credit card policy to address …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresTown of Deerpark – Budget Review (B6-14-17)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … budget complies with the property tax levy limit. Key Recommendation Be cautious about continuing to rely on …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… complete report - pdf] Audit Objective Determine whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … the amounts authorized. IDA officials disagreed with how we presented the findings in the report. Appendix C …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mTown of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … comply with the disclosure requirements set forth in the law. Require more support for collections received, such as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mOlean City School District – Reserve Funds (2022M-187)
… reserve funds and maintained them at reasonable levels. Key Findings The Board and District officials properly … for operations and/or need creates an undue burden on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations Adopt a comprehensive written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Town of Stanford – Financial Management (2021M-130)
… Town’s financial condition and adopted realistic budgets. Key Findings The Board did not properly manage the Town’s … Exceeded its fund balance policy limit by $645,366. Key Recommendations Adopt balanced budgets and ensure that … revenues and appropriations are reasonable and based on historical data or known trends. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Saranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included specific corrective action per audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Background Our initial audit report, which was issued on December 23, 2010, examined whether the MTA (1) has … sufficiently comprehensive bus maintenance plan in place. Key Findings MTA made significant progress in correcting the … and partially implemented three recommendations. Key Recommendations Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followDolgeville Central School District – Fuel Monitoring (2023M-175)
… adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account … or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were … made with District credit cards were reasonable. Key Recommendations Maintain diesel fuel perpetual inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Clyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.8 … fiscal years 2012-13 through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Fabius-Pompey Central School District – Information Technology (2016M-237)
… 2014-15 fiscal year totaled approximately $17.3 million. Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, … users about potential consequences of unauthorized access. Key Recommendations Review network user accounts, disable or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Victor Central School District - Financial Management (2019M-62)
… budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials: Adopted … budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted … totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Performance Based Bus Safety Program
… requires the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department … as well as additional reviews of other aspects of their operation, such as examinations of records on drivers’ qualifications and hours of service and vehicle maintenance histories. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-program