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Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… immediately contact their health insurance provider to stop coverage for deceased individuals and seek reimbursement …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfCopiague Fire – Mechanic Shop Operations (2021M-93)
Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-2021-93.pdfTruxton Fire District – Board Oversight (2022M-123)
Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/truxton-fire-district-2022-123.pdfSouth Otselic Fire District - Financial Activities (2022M-169)
Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/south-otselic-fire-district-2022-169.pdfTioga Fire District – Board Oversight (2022M-170)
Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tioga-fire-district-2022-170.pdfGreenville Fire District - Fixed Assets (2019M-223)
Determine if District officials had adequate controls to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenville-district-2019-223.pdfOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The … Department (Department) is responsible for overseeing school fire safety, including mandatory fire and building … the Department was providing effective oversight to ensure school compliance with fire safety procedures, including …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network and financial software access controls were adequate. Key Findings School officials did not ensure that network and financial … discovery charter school network financial software access controls …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
Buffalo Academy of Science Charter School School Building Lease 2013M138
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Tuition Assistance Program – Metropolitan College of New York
… operates at two locations, Manhattan and the Bronx. The school offers degrees in areas such as Business, Healthcare … and Emergency Management & Business Continuity. The school’s year-round operations include three semesters per … For the three academic years ended June 30, 2014, the school certified 3,718 awards totaling almost $6.6 million …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkAudit of the Tuition Assistance Program at Pratt Institute
… offering courses in art, design, and architecture. The school has affiliated programs at the Pratt Munson Williams … For the three academic years ended June 30, 2012, the school certified 2,550 TAP awards totaling $3.9 million that … our tests did disclose 26 awards totaling $38,236 that school officials certified in error. After we discussed the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… report - pdf] Audit Objective Determine whether Board and School officials effectively managed information technology … Board did not develop adequate IT policies and procedures. School officials did not provide IT security awareness … the IT recommendations communicated confidentially. School officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141FSMS Capital District
FSMS Capital District
https://www.osc.ny.gov/files/press/pdf/fsms-capital-district.pdfFire District Legislation
Fire District Legislation
https://www.osc.ny.gov/files/local-government/publications/pdf/firedistrict.pdfFire District Legislation
Fire District Legislation
https://www.osc.ny.gov/files/local-government/publications/pdf/06legislation.pdfOpinion 89-50
… Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a … under the circumstances, the town may expend moneys to pay for the improvements necessary to alleviate the drainage … drains, culverts, ditches, sluices and other channels for the passage of water for the purpose of drainage and to …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Niagara Charter School - Information Technology (2018M-172)
… and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal computer and Internet … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Elmwood Village Charter School – Building Acquisition (2017M-237)
… of our audit was to determine whether the Board and School officials adequately and appropriately acquired a … in the most cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237