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Onondaga County Probation Department - Financial Operations (2018M-147)

… fees and surcharges were adequately designed and operating effectively. Key Findings Department officials did not: …

https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147

Pocantico Hills Central School District - Procurement (2018M-187)

… Noteworthy Achievements The District generally complied with New York State General Municipal Law and has established … and found, except for minor exceptions which we discussed with District officials, all providers were chosen through … as a result of this audit. District officials agreed with our report. … Pocantico Hills Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187

Pine Bush Central School District – Claims Audit Process (2017M-171)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. … District officials have established adequate procedures to ensure that claims are sufficiently documented and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

Minerva Central School District – Payroll (2016M-18)

… of Chester in Warren County. The District, which operates one school with approximately 120 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18

Windsor Central School District – Cafeteria Operations (2016M-130)

… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch fund for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130

Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)

… July 1, 2014 through June 30, 2015. Background The Otsego Northern Catskills BOCES, which provides educational services … to students from 19 component districts, is governed by a nine-member Board of Education elected by the boards of the …

https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extra

Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. Background The Rotterdam-Mohonasen … over the claims processing function that allow claims to be audited in a timely manner and in accordance with …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19

Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Free School District (District) is located in the Town of Southampton, Suffolk County. The District is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128

City of Rome – Solar Power Purchase Agreements (2015M-290)

… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power … Finding The City did not use a competitive process prior to entering into solar power purchase agreements or ensure … Key Recommendation Engage in a competitive process prior to entering into future power agreements. … City of Rome …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

Cortland County Industrial Development Agency – Project Management (2015M-303)

… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-project

Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

… an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost

Town of Mooers - Cash Management (2020M-36)

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the … funds are invested in a manner, within legal limits, to maximize interest earnings. Town officials generally … and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36

Town of Hillsdale – Justice Court Operations (2014M-312)

… Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and … during our audit period. Key Findings The Justices and clerk did not perform bank reconciliations or accountability …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312

Town of Westfield - Real Property Acquisition (2019M-119)

… all suitable options and long-term implications prior to the acquisition of property. Obtain one or more … independent appraisals on real property the Town intends to purchase or sell to help ensure the price is reasonable. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119

Village of Menands - Justice Court Operations (2019M-185)

… … Determine whether the Justices adequately oversee the Courts financial activities and ensure collections are …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Public Equities

… Public Equity Program One Embarcadero Center, Suite 1160 San Francisco, California 94111 (415) 217-7030 www.leia.net … [email protected] Program Guidelines Life-Cycle Stage: Early to Late-Stage & Anchor Investor to New Strategy Structure: Separate Managed Account Managed by: …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equity