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Somers Central School District – Fixed Assets (2016M-74)

… Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74

About the Retirement System – What Every Employer Should Know

… What every employer should know about NYSLRS and what it means to participate as an employer …

https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-system

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, 2015. Background … Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $11 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

Piseco Common School District – Authorized Investments (2023M-172)

… investment program - legality, safety, liquidity and yield - when investing available funds. Review the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

Holland Patent Central School District – Fuel Inventory (2023M-141)

… test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces … and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141

Town of Lake Luzerne – Procurement (2022M-95)

… Had officials sought competitive bids, officials could have saved Town taxpayers at least $37,000. Seek competitive …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s … greater savings by modifying the terms of the program. For example, the District should review the eligibility …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Town of Middleburgh – Claims Audit Process (2023M-56)

… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town … audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been … agreed with our recommendations and indicated they will take corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Town of Dix – Supervisor’s Control of Cash (2022M-57)

… Audit Objective Determine whether the Town of Dix (Town) Supervisor ensured cash in his custody was properly collected and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and disbursed. We found: The former Supervisor did not provide oversight of the bookkeepers, who …

https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… Fire Department (Department) officials ensured financial activities were properly recorded and reported and funds were … Key Findings Department officials did not ensure financial activities were properly recorded and reported and funds were … audit fire department Upper Jay financial activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the … the District had a deficit general fund balance in each of the last five fiscal years, averaging more than $2.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Village of Nissequogue – Information Technology (2015M-31)

… use of email and the Internet. Adopt, distribute, test and periodically update a disaster recovery plan. …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Tioga Fire District – Board Oversight (2022M-170)

… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Town of Smyrna – Claims Audit Process (2022M-161)

To determine whether the Town of Smyrna Town Board Board properly audited claims prior to payment

https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161

Seneca Falls Central School District – Procurement (2021M-201)

… process to procure goods and services to achieve the optimal use of District resources. Key Findings District … process to procure goods and services to achieve the optimal use of District resources. 21 of 40 purchases (53 … process to procure goods and services to achieve the optimal use of District resources …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201

Town of Owego - Water Fund Operations (2021M-205)

… of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water bills tested were not calculated correctly resulting in …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205