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Long-Term Expected Contribution Rates – What Every Employer Should Know
… rates to the actual annual contribution rates from for both Employees’ Retirement System (ERS) and Police and …
https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-ratesBethlehem Central School District – In-School Internet Connectivity S9-22-1
… per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Town of Stockport – Disbursements (2013M-216)
… checks totaling $6,257 were issued and paid but were not on abstracts, and the Town could not account for five checks. These five unaccounted for checks were not listed on any abstracts and were not paid. However, they were not … are accounted for, and all checks issued are listed on abstracts and approved by the Board. … Town of Stockport …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… 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 health training as required to all staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… Key Recommendations Ensure project application information is supported by adequate documentation and complete CBAs …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly … administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures … July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of … is approximately $2.3 million. Key Findings The Board has not adopted written policies and procedures for ambulance …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks that cost $143,036, which were not needed during … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Village of Greene – Investment Program (2023M-112)
… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … The water and sewer funds relied on interfund advances from the general fund to help finance operations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. Background The East …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for … adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Village of Islandia – Information Technology (2021M-100)
… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Cincinnatus Central School District – Procurement (2021M-111)
… funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service providers on average for 11 years each, including a legal firm used for 23 years, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Town of New Lisbon – Financial Oversight (2013M-12)
… audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide more oversight of the financial activities of …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Franklin County Probation Department – Restitution Payments (S9-20-13)
… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13