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State Agencies Bulletin No. 1973
… of ERS Plan Type 87 are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesVillage of Victory – Audit Follow Up (2010M-35-F)
… was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the audit report released in August 2010. Background The Village of Victory is located …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Town of Westfield - Real Property Acquisition (2019M-119)
… ensure the price is reasonable. Town officials disagreed with our findings and recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over … duties were not fully segregated and compensating controls have not been established. The water clerk could make adjustments to customer accounts without prior Board approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Town of Hillsdale – Justice Court Operations (2014M-312)
… Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and … during our audit period. Key Findings The Justices and clerk did not perform bank reconciliations or accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Knox – Internal Controls Over Payroll (2014M-35)
… 2012 through August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member Town Board and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Lewisboro – Financial Condition (2014M-309)
… of our audit was to review the Town’s financial condition for the period January 1, 2013 through June 30, 2014. … district and two sewer districts. Budgeted appropriations for 2014 totaled approximately $10.4 million. Key Findings … multiyear financial plan to establish long-term objectives for funding long-term needs. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… … City of Rochester Code of Ethics and Procedures Follow Up S409116F …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fWindsor Central School District – Cafeteria Operations (2016M-130)
… 23, 2016. Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and … operates four schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Unadilla Valley Central School District – Special Education Services (2016M-47)
… one school with approximately 900 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Key Finding BOCES’ policy or procurement guidelines do not require the use of competition, such as requests for …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingLe Roy Central School District – Payroll (2016M-412)
… two schools with approximately 1,260 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… South Mountain Hickory Common School District is located in the Town of Binghamton in Broome County. There are no schools in operation within the District. The District has 33 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … employees. … RavenaCoeymansSelkirk Central School District Payroll 2015M326 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… component districts educate approximately 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. … policy, and as a result, goods and services were procured in a prudent and economical manner. Key Recommendations There are no recommendations in this report. … WashingtonSaratogaWarrenHamiltonEssex Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesValley Central School District – Financial Condition (2014M-58)
… District is located in Orange County and is governed by a Board of Education. The District served 4,652 students …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Piseco Common School District – Claims Auditing (2015M-230)
… Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed by an … not operate a school, and its 30 students attend schools in other districts on a tuition basis. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefit