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Oversight of Transportation Services and Expenses (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Oversight of Transportation Services and Expenses
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followMember & Retiree E-News Archive — 2024
The latest Retirement System news for NYSLRS members and retirees
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024Avoca Central School District – Payroll (2025M-14)
… the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally paid employees’ salaries … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… [read complete report - pdf] Audit Objective Determine whether the Sheriff’s Department (Department) properly accounted for the financial operations of the civil division … controls were implemented. Receipts were issued for all payments received. Audit trail reports were reviewed …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Town of Queensbury - Water System Cybersecurity (2018M-268)
… officials did not prevent or monitor public disclosure of information on the Town’s water system. In addition, … to Water plant employees. Prohibit the public disclosure of sensitive water system information. Local officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Jamesport Fire District - Gasoline Inventory (2019M-04)
Determine if District officials adequately account for and safeguard the gasoline inventory
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… controls were not implemented. Fundraising revenues of more than $8,400 were deposited between 26 and 59 days … disbursement duties. Deposit all money timely. Ensure that the minutes contain adequate information regarding the bills that membership approved for payment. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… of Covert and Town of Ulysses $28,331. Village officials did not perform monthly accountabilities of the ambulance …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Broadalbin Youth Commission - Financial Operations (2018M-19)
… purpose. Key Findings Town and Village officials did not enter into a written intermunicipal agreement. The …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Lima Public Library – Procurement (2017M-295)
… Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oceanside Union Free School District – Professional Services (2016M-281)
… The Oceanside Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 10 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… of employees tested and the five volunteer Board members did not complete the annual SHP Training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingYates County – Sexual Harassment Prevention Training (S9-23-07)
… elected officials, including the Sheriff and two Coroners, did not complete the annual SHP Training. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Village of Tivoli – Procurement (2015M-79)
… Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Eldred Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees or Board members and because the District’s training completion records are …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… 27 percent of employees tested and the five Board members did not complete the annual SHP Training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card … action. … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES purchase card …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Sachem Public Library – Claims Processing (2016M-327)
… district public library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327