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Piseco Common School District – Claims Auditing (2015M-230)
Piseco Common School District Claims Auditing 2015M230
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the … 2016. Background The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The … operates four schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitNyack Union Free School District – Reserve Funds (2014M-185)
… Purpose of Audit The purpose of our audit was to examine the … 24, 2014. Background The Nyack Union Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185West Hempstead Water District – Life Insurance (2016M-393)
… Water District is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District … even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Town of Stuyvesant – Procurement (2017M-54)
… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management … residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectState Agencies Bulletin No. 738
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and … dated August 8, 2007 Background NYSCOPBA has requested a new deduction code for Metropolitan Property and Casualty … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyNew York State Common Retirement Fund
… State Common Retirement Fund is one of the largest public pension plans in the United States, providing retirement … of the retirement system, see NYSLRS Fact Sheet . State Pension Fund Posts Strong 11.94% Annual Return, Closes at …
https://www.osc.ny.gov/common-retirement-fundState Agencies Bulletin No. 1947
… of the April 2019, April 2020, and April 2021 PEF Retroactive Salary Increases and provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefAgency Financial Reporting Package
… started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageHomeowners Association, Inc.
… seminars and newsletters; and iii) hold monthly public meetings. Key Findings We found Homeowners did not provide …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… and real assets (14.0%), and credit, absolute return strategies, and opportunistic alternatives (8.9%). The Fund’s …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … (Department) is responsible for overseeing school fire safety, including mandatory fire and building inspections, … and for ensuring schools’ compliance with fire safety provisions established in the State Education Law, the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followContinuity of Operations Planning (Follow-Up)
… ensure the stability of essential functions through a wide range of emergencies and disasters. Our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, totaling over $860,000 that were for the same or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Danby – Claims Processing and Procurement (2022M-127)
… to effectively monitor the Town’s financial operations is diminished. Officials did not solicit bids for five …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… creating a lack of segregation of duties . Neither the Board, nor the Treasurer, provided oversight to compensate … required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … instead, checks were signed by the Mayor, Clerk and Board members, despite there being no authority in Village …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159William Floyd Union Free School District – Payroll (2016M-165)
… July 1, 2014 through December 31, 2015. Background The William Floyd Union Free School District is located in the … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… network. Of these, 5,173 (48 percent) had not been used to log on to the network in at least six months. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information