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City of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Purpose of Budget Review The purpose of our audit was to review the District's financial management practices for … year’s appropriations. Key Recommendation Develop a plan to reduce the amount of available fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Pelham Union Free School District – Reserve Funds (2015M-366)
Pelham Union Free School District Reserve Funds 2015M366
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Little Falls City School District – Leave Accruals (2016M-64)
… 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Finding District officials established an effective policy to ensure claims are adequately documented and properly … supported, for legitimate purposes and approved prior to payment by an authorized District official. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … year were approximately $25 million. Key Finding Due to the District’s practice of overestimating appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… June 30, 2014. Background The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, … an elected seven-member Board of Education, operates one school with approximately 460 students. Budgeted … Stockbridge Valley Central School District Payroll and Leave Accruals 2014M327 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsMenands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District employees’ wages and the deductions … District officials have established adequate procedures to ensure employees are accurately compensated and deductions …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for leave time and separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in Westchester County. The District, which operates three … Key Finding District officials procured goods and services in accordance with GML and the District’s purchasing policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overWestport Central School District – Internal Controls Over Payroll (2014M-013)
… the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, … for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled … Key Finding We found that the District’s controls over payroll were appropriately designed and operating effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… School District of Albany. It is governed by a 10-member Board of Education, elected by the boards of the component … Capital Region Board of Cooperative Educational Services BOCES Claims …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mTown of Horicon – Leave Accruals (2016M-421)
… for six employees. Key Recommendations Ensure that Town personnel properly calculate and deduct leave time used from …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Green Island Power Authority Electric Billing and Collection 2015M137 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Uniondale Public Library – Procurement (2015M-126)
… Purpose of Audit The purpose of our audit was to assess the Library’s controls over procurement for the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Chili Public Library – Board Oversight (2015M-130)
… January 1, 2014 through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili in Monroe County and provides services to approximately … Chili Public Library Board Oversight 2015M130 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014. Background … Board of Trustees, which comprises seven elected members. For the Library’s fiscal year ended June 30, 2013, there were …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Opinion 90-53
… INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village road commissioner) -- … Whether a village may contract with a private corporation to exercise the powers …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 893
To explain OSCs automatic processing and to provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/893-april-2009-performance-advances-and-pre-shift-briefing-updates-graded