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Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… Findings The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the … The Board should update the credit card and meal reimbursement policies and enforce the procurement …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… that they have begun to initiate corrective action. … St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… promptly submit Form SA-16 – Application for Approval of Bus Purchase for the Purposes of State Aid to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Lindley – Justice Court (2017M-270)
… Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… 2015 through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the … and activity reports for fundraising events. … Granville Hook and Ladder Volunteer Fire Company Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialPayment for Service Credit – Article 14 Benefits
… to you. There are two kinds of past service costs — mandatory and optional. Mandatory costs are required for service credit you earned as a member but for which you made no (or insufficient) contributions. Optional costs are payments …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable … settled in accordance with contractual provisions. BOCES does not have a policy to charge districts interest on late payments. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTuxedo Union Free School District – Financial Condition (2015M-360)
… with other funds. The Board and District officials did not develop a multiyear financial plan to address …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for … used to facilitate BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015. …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyRichfield Springs Central School District – Financial Condition (2014M-83)
… audit was to examine the District’s financial condition for the period July 1, 2012 through January 28, 2014. … with approximately 500 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $11.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Nelliston – Department of Public Works Payroll (2015M-104)
… totaled approximately $464,000. Key Findings The Board did not establish policies and procedures or implement …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… monitored employees’ compliance with the acceptable Internet use policy (AUP) on the District’s network. Key … did not monitor employee compliance with the acceptable Internet use policy on the District’s network. In addition to … and social networking, in violation of the District’s AUP. Internet browsing increases the likelihood that users will be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Greece Central School District – Retiree Health Insurance (2016M-54)
… health insurance eligibility. Health insurance invoices did not contain supporting enrollee information. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Grand Island Central School District – Interfund Financial Activity (2016M-42)
… schools with approximately 2,980 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mLyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes … May 18, 2016. Background The purpose of our audit was to review the School's procurement and monitoring processes … consider revising its procurement policy and procedures to require competition for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesWheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… when procuring professional services. District officials did not require purchasers to seek and document competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesTown of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the … through December 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of … totaled approximately $750,000. Key Findings The Town's accountant improperly performed the Supervisor's duties of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433