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Etna Volunteer Fire Department - Procurement (2019M-48)

… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers … officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48

Town of North Hudson - Payroll (2018M-166)

… were paid at the approved rate and for the correct number of hours. There were no recommendations as a result of this audit. … Town of North Hudson Payroll 2018M166 …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166

Foreign Fire Insurance Report Filing

… to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, … questions pertaining to Foreign Fire Tax Program here . For additional information about the foreign fire tax …

https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filing

Constitutional Debt Limit

… there are limits to how much debt a local government or school district can incur. For counties, cities, towns and villages: … How to apply for a sewer debt exclusion For city school districts (other than the Big 5 districts) The debt …

https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit

2015 Financial Condition Report – 2015 Financial Condition Report

… present the State of New York's Financial Condition Report for the fiscal year ended March 31, 2015. After closing deep projected budget gaps just a few years ago, New York State has continued to improve its … fund balance in at least two decades, thanks in large part to an extraordinary inflow of one-time resources from …

https://www.osc.ny.gov/reports/finance/2015-fcr

Lima Public Library – Procurement (2017M-295)

… Purpose of Audit The purpose of our audit was to determine whether Library officials … Recommendation The Board should adopt a procurement policy to provide guidance for officials and employees for the …

https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295

Oneonta City School District – Payroll (2017M-202)

… of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, 2017. Background … governed by a Board of Education. Budgeted appropriations for the 2017-18 fiscal year total $38.6 million. Noteworthy …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202

Beaver River Central School District – Payroll (2016M-247)

… The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247

North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)

… did not properly submit claims to obtain reimbursement for the District’s technology expenditures from the State. Key Recommendation Apply for all SSBA allocations …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-act

St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)

… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … There were no recommendations as a result of this audit. … St LawrenceLewis Board of Cooperative Educational Services …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371

South Orangetown Central School District – Claims Processing (2016M-104)

… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … District officials have established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payments. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104

Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)

… The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has approximately 240 … payment. Key Recommendations There were no recommendations in this report. … ElizabethtownLewis Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)

… Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees and all five Board members), 17 employees or 15 percent of … the annual SHP Training. Key Recommendations Ensure all employees complete annual SHP Training and encourage …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-training

Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)

… Central School District (District) employees and Board of Education (Board) members completed annual sexual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9

Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)

… employees and all five Board members), four employees or 27 percent of employees tested and the five Board members …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23

Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)

… agent to comply with the purchasing policy and approve all purchases prior to goods and services being ordered or …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27

Oneida Housing Authority – Tenant Rents (2014M-306)

… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. Background … to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306