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Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two cash ledgers. Bank …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… financial operations. Adequately monitored the Treasurer’s books and records to ensure the timely submission of required … reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key Recommendations … District’s financial operations. Review the Treasurer’s books and records and ensure that all required reports are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54More About This Retirement Plan – Career Plan
… plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law … State Legislature. Throughout this publication, you will find references to “Sections” and “Articles” that refer to …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… and developing long-term financial and capital plans for the period January 1, 2016 through December 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Candor Fire District – Controls Over Financial Activities (2014M-268)
… to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … in which it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, 2014. … Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mPine City Fire District No. 1 – Board Oversight (2017M-166)
… State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… it its procurement policy and applicable statutes for the period July 1, 2015 through April 30, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211City of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 … of unrestricted fund balance that will not be used to fund District operations. Review reserves to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Newfane Central School District – Financial Condition (2015M-307)
… is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… through May 31, 2016. Background The Port Washington Union Free School District is located in the Town of North … Port Washington Union Free School District Claims Processing and Inventories …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
… November 13, 2015. Background The Pearl River Union Free School District is located in the Town of Orangetown, in … Pearl River Union Free School District Competitive Procurement 2015M363 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected cost and/or energy savings achieved by BOCES for the period July 1, 2014 … the 2015-16 fiscal year are $42.9 million. Key Finding The energy performance contract is projected to achieve the …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRondout Valley Central School District – Financial Management (2015M-296)
… audit was to examine the District’s financial management for the period July 1, 2012 through July 27, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $60.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Weedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District District administrators and business office personnel was accurate and had adequate supporting documentation
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Westbury Water District – Purchasing (2015M-261)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015. … into written agreements or approve detailed resolutions for all individuals and firms that provide professional …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Carle Place Union Free School District – Network User Account Controls (2022M-121)
… (District) officials established adequate controls over network user accounts. Key Findings District officials did not establish adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental … Central School District District used District resources to provide the mental health component of the New York Safe …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-component