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Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mOppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2012-13 fiscal year are approximately $8.4 million, … Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members … most prudent and cost-effective manner. At the expiration of the current collective bargaining agreements (CBA) and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsJericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… adequate oversight and management of the Village’s water and sewer finances. Village officials adequately … information technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board … needed repairs. We estimate that, for residents with both water and sewer services, rates would initially increase from …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… officials used a competitive process to procure goods and services. Key Findings District officials did not use a … not have clear guidelines to follow when making purchases and therefore, officials may not be procuring goods and services as intended by the Board. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… more traditional flat-rate fee for service system. Such a change could reduce the challenges posed by the current …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incQuestar III Board of Cooperative Education Services – Information Technology Hardware Asset Inventory (2023M-166)
Determine whether Questar III Board of Cooperative Educational Services (Questar BOCES) information technology (IT) hardware assets were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/questar-3-board-of-cooperative-education-services-2023-166.pdfBrushton-Moira Central School District – Tuition Billing (2023M-158)
Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brushton-moira-central-school-district-2023-158.pdfFinancial Statements - 2023
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2023
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2023.pdfFinancial Statements - 2017
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2017
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2017.pdfFinancial Statements - 2016
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2016
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2016.pdfFinancial Statements - 2015
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2015
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2015.pdfFinancial Statements - 2014
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2014
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2014.pdfFinancial Statements - 2013
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2013
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2013.pdfFinancial Statements - 2012
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2012
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2012.pdfFinancial Statements - 2011
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2011
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2011.pdfAnthem Blue Cross – Coordination of Benefits with Medicare (2023-S-30)
To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s30.pdfFinancial Statements - 2023
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2024
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2024.pdf