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Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. … rates set by SED. The reimbursement rates are based on financial information, including costs, that HSOR reports …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manual2018 Annual Audit
… in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. From January through March 2018, the Board processed claims for all special funds using the Board’s FMIS. Claims were …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditTown of Bolivar – Community Development Block Grant (2013M-353)
… Town’s financial management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 … awarded a $400,000 New York State Community Development Block Grant (CDBG), and contracted with Cuba Community …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
Determine whether the Richford Fire District District Board of Commissioners Board established adequate longterm capital and financial plans and provided adequate oversight over financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… Objective Determine whether Wayland-Cohocton Central School District (District) officials identified, reported and … not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mSecurity Over Critical Systems (Follow-Up)
… River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followEarnings Limits – Enhanced Reporting
… For Members Who Joined NYSLRS On or After April 1, 1996 … of pension benefits. The amount is set by federal law and periodically adjusted for inflation. Refer to the table below. Once a member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… pdf] Audit Objective Determine whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) … to cover all benefits paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or … to help protect the benefits earned by the volunteers for service to their communities. The Board also could not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40CUNY Bulletin No. CU-799
… changes are effective in paychecks dated October 31, 2024, for employees on the Institution Current cycle and November 14, 2024, for employees on the Institution Lag cycle. OSC Actions: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-799-city-new-york-health-benefit-rate-changesWilliam Floyd Union Free School District – Payroll (2016M-165)
… controls over the payroll process. The District does not have adequate procedures in place to ensure overtime is … (i.e., time records) to ensure that payments were based on the actual hours or days worked prior to payroll … when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized hourly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for … have been delivered or services that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… proper bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly … engage the services of an independent public accountant to do so. … The purpose of our audit was to examine the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… – pdf] Audit Objective Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Education Officer (CEO) and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify … corrective action. Appendix B includes our comments on the School’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rye City School District – Payroll (2024M-2)
… with certain aspects of our findings but indicated they have initiated corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether Rye …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Objective Determine whether Putnam County (County) Parks and Recreation Department (Department) and Putnam County Golf … all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Town of Hurley – Transfer Station Collections (2024M-132)
… station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined … or recorded. As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or misappropriated without …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… The former Supervisor did not perform his financial duties and did not monitor the work performed by the firm he … to act as Director of Finance, resulting in incomplete and inaccurate financial records and significant control weaknesses: Monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32