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Tioga County – Court and Trust Funds (2023-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … of any person entitled to payment from the estate is unknown … The purpose of our review was to determine …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … of any person entitled to payment from the estate is unknown . … The purpose of our review was to determine …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryFairview Fire District – Payroll and Leave Accruals (2024M-96)
… properly approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide … in this report and, if appropriate, consult with the attorney for the District to possibly recover overpayments made to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Rutland – Water and Sewer Charges (2025M-30)
… complete report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We … proper oversight and review of the billing process, there is an increased risk that errors will continue to occur, and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… and/or excessive overtime costs. Additionally, video from surveillance cameras found that security officers …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followReporting and Utilization of Bias Incident Data (Follow-Up)
… issuance of the follow-up review to provide information on actions planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followBenefit Eligibility Assessment Process (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s … Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mBloomingburg Fire Company #1 – Disbursements (2013M-83)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83LaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s … 2016. Background The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, … which operates one school with approximately 560 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. … Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area of 13 component … their individual educational programs, is governed by a 13-member Board of Education. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mSUNY Bulletin No. SU-155
… – College Retirement Equities Fund) has requested the elimination of Deduction Code 405 and the continuation of deductions under Code 404. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuitySUNY Bulletin No. SU-329
… Purpose: The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403(b) deductions. Affected Employees: Employees enrolled … a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their biweekly paycheck. Currently, if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansTown of Danby – Claims Processing and Procurement (2022M-127)
… report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to … Key Findings The Board did not always seek competition when procuring goods and services or ensure all claims were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… educational services corporation (Corporation) from the New York-New Jersey metropolitan area that did not have any apparent real estate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s … 30, 2012. Background The Bolton Central School District is located in Warren County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58