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Town of Woodstock - Information Technology (2018M-211)
Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against unauthorized use, access a
https://www.osc.ny.gov/files/local-government/audits/pdf/woodstock.pdfWells Fargo Shareholders Incentive-Based Compensation Letter
Vote FOR Shareholder Proposal 6 requesting a Report on Incentive-Based Compensation and Risk of Material Losses at Wells Fargo & Company’s annual meeting.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-6-letter.pdfRetirees Contribute - Statewide
Workers who have retired from service in State and local government play an important role in New York State's economy.
https://www.osc.ny.gov/files/retirement/publications/pdf/retirees-contribute-all-counties.pdfManagement of Invasive Species (2019-S-26)
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26.pdfFiscal Oversight Responsibilities of the Governing Board
This guide covers the following key fiscal oversight responsibilities of a governing board: developing policies, monitoring fiscal operations and conducting audits.
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-oversight-responsibilities-of-the-governing-board.pdfPermanent COLA
… System was at the forefront of a successful effort to enact a law providing an annual cost-of-living adjustment … be automatically adjusted each September. (Return to Top) How is COLA calculated? COLA payments are based on the rate … when you retired, you were given various options for how your retirement benefit could be paid to you. All of the …
https://www.osc.ny.gov/retirement/publications/permanent-colaGlen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an … Towns annually. Review and approve financial transactions on a regular basis and have them audited annually. Charge the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Lansing Central School District – Procurement (2021M-213)
… District (District) officials used a competitive process to procure goods and services. Key Findings District … goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213George Junior Republic Union Free School District – Website Transparency (2021M-212)
… report - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s … planned to take corrective action. … Determine whether the George Junior Republic Union Free School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyTown of Lloyd - Financial Condition (2019M-108)
… report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed financial condition. … from 2014 through 2018. The Board underestimated revenues and overestimated expenditures in the general, water and sewer funds each year. Key Recommendations Include more …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Village of Suffern – Budget Review (B21-6-2)
… budgeted. The Village’s tentative budget includes a tax levy of $12,238,192, which is $40,928 above the limit … be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly overrides …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Bainbridge – Justice Court Operations (2021M-51)
… money due to the Court was accurately collected, recorded and reported and deposited in a timely manner. Key Findings The Justices … money due to the Court was collected, deposited, recorded and reported in an accurate and timely manner. The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51City of Newburgh – Budget Review (B21-6-13)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial … Receive documentation that supported the service fees and reimbursements paid to the Company. Earn up to $28,000 if … Negotiate written agreements that contain clear language and thoroughly detail each party’s rights and …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mCity of Lockport - Budget Review (B19-1-7)
… accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Boquet Valley Central School District – Procurement (2021M-132)
… report - pdf ] Audit Objective Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Berkshire Fire District - District Operations (2020M-40)
… pdf] Audit Objective Determine whether District officials used a competitive process to procure goods and services. Determine whether District … response letter. … Determine whether District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40York Central School District – Financial Management (2022M-96)
… complete report – pdf] Audit Objective Determine whether the York Central School District (District) Board of … more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have … more real property taxes were levied than was needed to fund operations. Key Recommendations Comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96