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Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCUNY Bulletin No. CU-782
… updated as provided below. Job Title Bargaining Unit New Biweekly Rate Assistant Chief Architect TG $37.01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseRapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not always made by authorized users, and … 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … residence verification process. The School does not verify student information by periodically requiring new proof of … that a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Rombout Fire District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by … Rombout Fire District Board Oversight of Financial Activities 2017M88 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Wyandanch Union Free School District – Budget Review (B23-7-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Cheektowaga Central School District - Capital Project Management (2022M-90)
… or request quotes to provide assurance the District is receiving the lowest possible price. Properly approve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Lebanon – Justice Court (2013M-247)
… to recover any moneys that are due to the Town and/or New York State. Perform accountability reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Ripley – Town Clerk Collections (2024M-139)
… manner. Key Findings The Clerk did not always record, deposit, remit and report all collections in a timely and … $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax fee collections totaling … these collections intact (in the same form – cash or check – in which it was originally received). In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Mitigation for Extreme Weather Conditions and Flooding
… from extreme weather conditions and flooding and developed plans to mitigate their effects. We also determined whether Metro-North tested and updated the plans and inspected/maintained the equipment to ensure they … maintained in compliance with Metro-North procedures and plans. Specifically: 15 of 28 (54%) snow melters (used to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingExamination of Penalties and Interest Payments
… the extent to which NYSIF was penalized by the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ Compensation Law … the extent to which NYSIF was penalized by the Workers Compensation Board WCB for late payment of medical a …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime totaling … officials appropriately monitored and controlled overtime for noninstructional employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Key Recommendations Ensure that District boundaries are determined and documented on a map and that all District properties are charged ad valorem assessments. Ensure that broken meters are repaired. Establish procedures to ensure the water …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Oversight of Child Protective Services Outside New York City (Follow-Up)
… determined that the districts are intervening in a timely and appropriate manner to protect the children who are at … Other Related Audit/Report of Interest Office of Children and Family Services: Oversight of Child Protective Services …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followChenango Forks Central School District – Financial Condition (2014M-98)
… benefit expenditures led to a decrease in total fund balance. Therefore, District officials may need to find other … Closely monitor the level of unrestricted fund balance and reduce reliance on fund balance as a financing source, while continuing to evaluate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Corinth Central School District – Financial Condition (2015M-68)
… Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Bethpage Union Free School District – Leave Accruals (2015M-100)
… leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, 2013 … or individual employment agreements. Key Recommendations Design and implement procedures to address maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of … Bay Shore Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTrash Can Free Stations Pilot Program (Follow-Up)
… included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our initial report, … in Transit’s methods to evaluate the progress of the Pilot Program. Consequently, it was unclear whether the Pilot Program sufficiently achieved the stated goals to …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followIndian River Central School District – Financial Condition (2016M-287)
… District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287