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City of Yonkers – Financial Operations (2017M-119)
City of Yonkers – Financial Operations (2017M-119)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-yonkers2017M119.pdfCity of Olean – Budget Review (B18-1-1)
City of Olean – Budget Review (B18-1-1)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-olean-br.pdfCity of Hornell – Information Technology (2017M-293)
City of Hornell – Information Technology (2017M-293)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-hornell.pdfCity of Watertown – Information Technology (2017M-184)
City of Watertown – Information Technology (2017M-184)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2017-watertown.pdfOneonta City School District – Payroll (2017M-202)
Oneonta City School District – Payroll (2017M-202)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-oneonta.pdfOpinion 89-63
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City …
https://www.osc.ny.gov/legal-opinions/opinion-89-63City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… and is located in Westchester County. The City is governed by a charter and State and local laws. The elected …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fCity of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Syracuse City School District – Claims Audit Process (2016M-290)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … In some instances, purchase orders are not issued prior to ordering goods or services. Key Recommendation Ensure that … officer generates and approves purchase orders prior to the District ordering goods and services that require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290City of Johnstown – Internal Controls Over Payroll (2015M-75)
… adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through … policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping records. Not all … Establish written policies and procedures for processing payroll and maintaining time records. Require department …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Rochester City School District – Payroll and Procurement (2016M-435)
… audit was to determine if the District properly calculated and adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, … Rochester City School District Payroll and Procurement 2016M435 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Port Jervis City School District – Financial Condition (2016M-319)
… period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates four … Port Jervis City School District Financial Condition 2016M319 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Niagara Falls City School District – Fuel Accountability (2015M-178)
… through May 22, 2015. Background The Niagara Falls City School District is located in Niagara County. The District, … Niagara Falls City School District Fuel Accountability 2015M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Cortland Enlarged City School District - Budget Review (B4-15-12)
… the 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Watervliet City School District – Payroll and Claims Processing (2013M-4)
… processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District is … employees generally earn a fixed number of days of leave time each year for vacation, illness or … and 17 claims totaling $41,226 were not audited until after payment. Key Recommendations Ensure that all employees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Saratoga Springs City School District – Fund Balance (2016M-99)
… understated because the District incorrectly restricted funds for the future payments of other post-employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Little Falls City School District – Leave Accruals (2016M-64)
Little Falls City School District Leave Accruals 2016M64
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Garden City Union Free School District – Overtime (2016M-382)
… established a policy or written procedures to ensure that all overtime hours worked by department employees are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65