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Audits of Local Governments: About Our Audits
… management and those charged with governance and oversight in using the information to improve program performance and … audit objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program … Peer Review of LGSA To ensure that audits are completed in accordance with applicable government auditing standards, …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsCity of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials … July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed … City of Watertown Information Technology 2017M184 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Suffolk County. The District, which operates 11 schools with approximately 7,800 students, is governed by an elected … leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a procedure to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236SUNY Bulletin No. SU-223
… percent (2.00%) of the 06/30/15 salary effective 07/01/15 at the discretion of the campus president. The Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether … adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … and Van Buren in Onondaga County. The District, which has approximately 1,320 students, had general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementNiagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period July 1, 2013 through May 22, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… School District (District) officials claimed State aid for nonresident homeless students. Key Findings District … officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period … in State aid if officials do not properly submit claims for reimbursement by June 30, 2024. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Key Recommendations Adopt a system of internal controls over Department operations. Segregate cash receipt, … Cameron Volunteer Fire Department Internal Controls Over Financial Activity 2014M363 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overUnified Court System Bulletin No. UCS-276
… Purpose To inform agencies of the new Additional Pay Earnings Code for the UCS Security and Law Enforcement … the calendar year in which the SLED payment is made. New Earnings Code OSC has created the following Additional Pay Earnings Code to be used to pay the SLED Payment to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… not include the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated … include only year-to-date information and do not provide detail for the current month’s activities. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial … detailed reports of cash receipts and disbursements, nor are bank reconciliations consistently prepared and provided for review. The Board has not filed the required Internal Revenue Service Form 990 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, … 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population … City of Glen Cove Financial Condition Claims Processing and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Fishers Island Union Free School District – Five Point Plan (2015M-320)
… for proposal process when selecting its external audit firm. Key Recommendations Develop and adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether … and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, 2016. … of goods and services is documented and that all purchases are proper and necessary. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether … ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, … The Company’s Officers consist of four elected members who are responsible for the Company’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Agencies Bulletin No. 2323
… implemented the 2023-2026 Agreement between the State of New York and C82, provides for an increase in location pay … Supervisors Unit whose principal place of employment is in New York City, or the county of Nassau, Rockland, Suffolk, … after the effective date of the payment as the result of new military orders. If the employee received a stipend, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandUser Access Controls Over Selected System Applications (Follow-Up)
… and personal information that is considered confidential for a variety of programs, controls over their access are …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followUnified Court System Bulletin No. UCS-100
… Laws of 2006, which implements the agreement between the State of New York and the New York State Supreme Court Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-paymentState Agencies Bulletin No. 961
… record as follows: Open the Retirement Plans page. (Path: Home>Compensate Employees>Administer Base …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-system