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Northeast Central School District - Payroll (2018M-140)
… CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … oversight. There were no recommendations as a result of this audit. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Leaves of Absence – Article 14 Benefits
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation You may be able to …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceYates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees … County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyHornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Contract #C001191 – Leadership Development Program for OSC
… 18, 2024 The Office of the State Comptroller (“OSC”) is seeking Leadership Development Training. All details and … The Office of the State Comptroller OSC is seeking Leadership Development Training …
https://www.osc.ny.gov/procurement/contract-c001191Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. … Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and … $33,209 for 2012. Key Findings The Board’s code of ethics is inadequate and the President did not provide written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Delaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… incorrectly recorded, the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In addition, all 45 general …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mVillage of Wurtsboro – Financial Operations (2017M-71)
… Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately 1,250. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … Town officials did not withhold employee contributions for health insurance coverage. As a result, during the audit …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the … year totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… to determine whether the District applied for all State transportation aid to which it was entitled for the purchase … Key Findings District officials did not apply for State transportation aid within one year of purchase for 18 buses … the District should receive approximately $1.3 million in transportation aid for these buses through 2021-22. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of … paid from an “Employee Benefit Reserve” in 2016, which was not appropriately established. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementPUC Achieve Charter School – Board Oversight (2016M-316)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Niagara Falls City School District – Fuel Accountability (2015M-178)
… $126.4 million. Key Findings The main transportation contractor did not reimburse the District for all fuel used … non-District purposes. District officials permitted the contractor to control the entire fuel accountability process. … for District purposes and seek reimbursement from the contractor for excess fuel use for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 million. Key Findings The … the tuition rate being charged in comparison to net costs per student and the State-calculated tuition rate. Key … that Ripley CSD is properly billed in accordance with the contract. Clarify and update its policy related to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Village 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 and sewer funds for the period June 1, … Village of Holley Financial Condition of the Water and Sewer Funds 2014M334 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334