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West Seneca Central School District – Financial Condition (2014M-381)
… The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Islip Union Free School District – Financial Condition (2013M-213)
… 30, 2013. Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the Board of Education which comprises five … unexpended surplus funds to ensure that the balance is maintained below the 4 percent cap required by law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Hendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … is located in Westchester County and includes the Town of Cortlandt and part of the City of Peekskill. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… or quotes for professional services is required. Bid specifications for equipment costing $170,470 may have been … the procurement of professional services. Ensure that bid specifications are written to encourage competition from …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, which operates … one school with approximately 300 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Wheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
North RoseWolcott Central School District Financial Management 2016M22
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… year totaled $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, … followed established procedures outlined in the employee handbook. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Hancock Central School District – School Lunch Operations (2015M-176)
… of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key … by sales. The District’s productivity level for meals per labor hour (MPLH) is below industry averages. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Ellicottville Central School District – Purchasing (2014M-177)
… the District’s purchasing practices for the period July 1, 2012 through April 10, 2014. Background The Ellicottville … of Education and operates one school with approximately 615 students. Budgeted appropriations for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Windsor – Information Technology (2017M-44)
… to review the Town’s information technology (IT) controls for the period January 1, 2015 through December 27, 2016. … in 2007 but has not been updated since then and does not address data backup, disaster recovery, breach notifications or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434State Agencies Bulletin No. 1980
… agencies that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), … New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier 6 members of … dated January 13, 2022. OSC Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andMonticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… owners. Heads of household in the Family Self-Sufficiency (FSS) did not certify that their families had not received … HCV program disbursement report for review. Develop FSS program disbursement procedures to ensure documentation … is signed by the head of household certifying their family has not received welfare assistance within the previous 12 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Town of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2014 … is governed by an elected five-member Town Board. The Town’s budgeted appropriations for 2015 were $812,882. Key … manner, monthly bank reconciliation balances agree with book cash balances and any discrepancies disclosed are …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… of our audit was to determine whether the Library’s leave records were accurate and whether the Library used … expenditures were $2,136,752. Key Findings Employee leave accrual records were not accurate. Competitive methods were …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mPittsfield Fire District – Board Oversight (2016M-305)
… State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Caton – Supervisor’s Records and Reports (2014M-359)
… annual financial report with OSC and the clerk in a timely fashion. … The purpose of our audit was to determine if the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359