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Trash Can Free Stations Pilot Program (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial report, … limitations in Transit’s methods to evaluate the progress of the Pilot Program. Consequently, it was unclear whether … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followCounty of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental … is located in central New York State and has a population of approximately 49,000. The County is governed by an elected … County of Cortland Departmental Operations 2013M157 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157EDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in … To help manage the account you can grant access and delegate authority to other staff in …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our … To determine the extent of implementation of the 8 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followState Agencies Bulletin No. 2351
… Purpose: The purpose of this bulletin is to notify agencies of the 2025-26 school year maximum … salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan participants. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitPort Washington Union Free School District – Payroll (2025M-38)
… Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. … paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 fiscal year payroll costs of approximately $94 million represented 50 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Hyde Park Fire and Water District – Procurement (2025M-31)
… the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and … the Hyde Park Fire and Water District District Board of Trustees Board procured capital assets goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… policies and procedures to ensure receipts from all events were deposited, and the treasurer did not ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mYork Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online … The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) … Valley Central School District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationMexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials … Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, … students, is governed by an elected seven-member Board of Education. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Town of West Seneca – Audit Follow-Up (2019M-195-F)
… report - pdf ] [ read complete 2020 report - pdf ] Purpose of Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Town of Dayton – Audit Follow-Up (2019M-221-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in … The purpose of our review was to assess the Town of Daytons Town progress as of November 2024 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fLivonia Central School District – Software Management (2016M-293)
… of District-owned software programs and their applicable licenses. As of July 2016, the District did not have a … software that the District owns and the total number of licenses for each specific type of software. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Contact Us
… can reach: Reports Processing Unit at [email protected] For electronic reporting assistance, FTP login, extension … Or call us at: 1-800-221-9311 (Monday through Friday, 8:00 am – 5:00 pm) Press 4 for information for reporters and … mobile and/or fax number you agree that we may correspond with you using these methods. Standard data fees and text …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usIndian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, … Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board