Search
Town of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32BOCES Milk Bidding (2018-MS-2)
… 2-Orleans [pdf] . Audit Objective Determine whether Board of Cooperative Educational Services (BOCES) milk bidding … the most cost effective purchasing option. 1 U.S. Code of Federal Regulations, Title 7 Section 210.10 2 New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Tompkins-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 … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance Contract 2015M315 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRemsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Findings Ten purchases totaling $11,714 did not have the required verbal or written quotes attached. Six purchases … and employees obtain verbal or written quotes when required by the purchasing policy. Ensure that District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Pearl River Union Free School District – Competitive Procurement (2015M-363)
… 1, 2014 through November 13, 2015. Background The Pearl River Union Free School District is located in the Town of … Pearl River Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Newfane Central School District – Financial Condition (2015M-307)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 17, 2015. … Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Accidental Disability – New Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disabilityAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityAmherst Central School District –Financial Condition (2016M-167)
… period July 1, 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which … Amherst Central School District Financial Condition 2016M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Campbell-Savona Central School District – Budget Review (B2-16-6)
… Recommendations Consider decreasing real property taxes by using fund balance and reserve funds to finance operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6East Moriches Union Free School District -- Budget Review (B7-16-3)
… independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Overview – Legacy Reporting
… report information about your employees through Retirement Online , including their earnings, the number of days they … Employers using the Legacy reporting format in Retirement Online should only report enrolled NYSLRS members. You should … report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and emergency rescue services to residents in … Bradford Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… (IEPs) and Medicaid-eligible services were properly filed to receive Medicaid reimbursements. Key Findings Officials … over the Medicaid claiming process. Did not take steps to identify students receiving reimbursable Medicaid-eligible … District could have filed Medicaid reimbursement claims to reduce the District’s cost to provide these services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Village of Madison - Collections (2023M-160)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Border City Hose Company – Financial Oversight (2025M-39)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. The Company reorganized as a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Town of Oxford – Procurement (2024M-88)
… Determine whether the Town of Oxford (Town) officials used a competitive process to procure goods and services. … Determine whether the Town of Oxford Town officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an … water totaling 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000. The Authority did … where significant discrepancies exist and correct issues in a timely manner. Establish formal policies and procedures …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewater