Search
Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… 1, 2015 through April 30, 2017. Background The Rhinebeck Central School District is located in the Towns of Clinton, … student ledgers were maintained and reconciled with the central treasurer’s records. Key Recommendations Ensure that the central treasurer, faculty advisors and student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … number of sick leave days allowable is 165. The additional credit is determined by dividing your total unused, unpaid sick leave days by 260. Check with your employer to see if they offer this benefit. …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveCity of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 … the District overestimated expenditures by $21.3 million for the 2012-13 through 2014-15 fiscal years, most of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… services and funding goals. Adopt reasonable budgets based on accurate historical or known trends for revenues and … of, the Clerk-Treasurer’s financial records and reports on an annual basis. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Lowville Academy and Central School District – Financial Condition (2015M-220)
… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using … and capital plans that address the prudent use of future wind power revenues. Review reserve funds at least annually …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGraded Rates – Contribution Stabilization Program
… How graded rates for the NYSLRS Contribution Stabilization …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Charter School for Applied Technologies Payment to Affiliated Entities 2013M300 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period … The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… staff, closing staff and management all have access to the safe. Key Recommendations Ensure comprehensive written … collections daily. Restrict access to the Library safe to management or a limited number of authorized …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Sweden – Justice Court (2014M-318)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2013 through September 4, 2014. … Town Board, which has the overall responsibility for overseeing the financial activities of the Town, … of our audit was to review the processes and procedures for the Courts financial operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately … of fuel dispensed from tanks at the Park, and the storm water manager pumped diesel fuel into his personal vehicle. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Kendall – Justice Court (2013M-130)
… January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. The Town is governed by an elected Town Board comprised of four council members and a Town … Town of Kendall Justice Court 2013M130 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Crown Point Fire District – Board Oversight (2024M-29)
… reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash … bank reconciliations, bank statements and cancelled check images for 19 months. As a result, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… internal controls over departmental cash receipts and information technology for the period July 1, 2011, … Central School District is located in Clinton, Essex and Franklin Counties. The District is governed by the Board … internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedRochester City School District – Budget Review (B20-2-1)
… City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, … first effort is the recent review of the adopted budgets for the 2018-19 and 2019-20 fiscal years. Thereafter we will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1