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United HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… and retired State, participating local government, and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 92-18
… evaluating whether a particular property is benefited by a public improvement, ". . . the test to be applied is not how … the old law; the length of the retroactive period; and the public purpose for retroactive application ( id. ; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-18School District Website Transparency (2021-MS-1)
Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/school-district-website-transparency-2021-ms-1.pdfVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… [read complete report - pdf] Audit Objective Determine whether the Village of Sherman … general fund receipts collected during the period July 1, 2012 through August 3, 2016. The Board and Village officials …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Stamford Central School District – Fund Balance Management (2022M-199)
… Audit Objective Determine whether the Stamford Central School District (District) Board of Education (Board) and … that was raised in the District’s response letter. … audit school Stamford fund balance management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected … and all nine Board members), 15 employees or 15 percent of employees tested and the nine Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionGreen Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Licensing and Monitoring of Proprietary Schools
… Non-degree-granting proprietary schools provide training in a broad range of disciplines, such as business, … and 34 English as a Second Language schools – operating in New York State. For both initial (two-year) and renewal … school, including records they are required to maintain on site, at least once every licensure period. If the Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsElmont Public Library – Board Oversight and Professional Services (2014M-060)
… is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), … totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the … account (ACA). The Board authorized the Library Director and an administrative assistant to manage this account, sign …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Pine Bush Central School District – Claims Audit Process (2017M-171)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171II.3.D Evaluation – II. New York State Financial Accounting
… include activities for all funds of the state and its public authorities. These statements are published on the OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… an elected five-member Board of Trustees, provides water, street maintenance, lighting, snow removal, refuse …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Afton – Budgeting Practices (2013M-304)
… 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed by an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Maintenance and Inspection of Event Recorder Units (Follow-Up)
… (MTA) is a public benefit corporation chartered by the New York State Legislature. MTA’s New York City Transit (Transit) is …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followLackawanna City School District – Financial Condition (2014M-119)
… through March 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie … The plan should be updated annually. … Lackawanna City School District Financial Condition 2014M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … Review all property tax exemptions on an annual basis to verify that proper documentation is maintained. File the … properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Preparing and Applying for Retirement
… To get started: Sign in to Retirement Online . Look under My Account Summary . Click Estimate My Pension Benefit button. Retirement Online uses your … employer or: Sign in to Retirement Online . Look under My Account Summary . Then, look for Sick Leave Eligibility . …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementSewanhaka Central High School District – Student Fees (2016M-296)
… The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and comprises four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Pelham Union Free School District – Information Technology (2021M-134)
Determine whether Pelham Union Free School District (District) officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pelham-2021-134.pdfTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes and water and sewer rents.
https://www.osc.ny.gov/files/local-government/audits/pdf/crown-point-2018-263.pdf