Search
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-128City of Rome – Solar Power Purchase Agreements (2015M-290)
… with a solar company that provides solar-powered electric generating systems. Key Finding The City did not use …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Cortland County Industrial Development Agency – Project Management (2015M-303)
… is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the … and incentives provided to the firms or businesses in the tax exemption program. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… coverage. Savings could range between approximately $10,000 and $251,000. Providing select special education programs in-house. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown 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-36Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … and review the accuracy of the Court’s accounting records to ensure that cash balances can be compared to the reconciled bank balances each month. … Town of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Westfield - Real Property Acquisition (2019M-119)
… Determine whether Town officials properly acquired real property for a Town purpose. Key Findings Although the … of property. Obtain one or more independent appraisals on real property the Town intends to purchase or sell to help … … Determine whether Town officials properly acquired real property for a Town purpose …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… [read complete report - pdf] Audit Objective Determine whether the Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Dayton - Supervisor's Records and Reports (2019M-189)
… not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations. The … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Public Equities
… Current Strategies Global International U.S. Mid Cap U.S. Small Cap …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equityState Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Summitville Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Village of Mayville – Online Banking (2020M-150)
… of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, … transactions are secure. The Board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Village of Speculator – Claims Auditing (2017M-25)
… claims were properly audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 … 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools … million. Key Finding District officials have established a comprehensive purchasing policy and procedures that provide …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273State Agencies Bulletin No. 259
… company, Future Planning Associates, will send OSC a file to start and/or cancel the deduction. Agency Actions No … concerning this insurance program should be directed to Future Planning Associates, at 1-800-828-6623. Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … Additional Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… July 1, 2014 through January 31, 2016. Background The Nassau County Board of Cooperative Educational Services (BOCES) is … districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $313 million. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Morristown Central School District – Claims Audit Process (2016M-257)
… in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which operates one school with approximately 320 students, is governed by an … function to ensure that claims are adequately documented and supported, are for appropriate purposes and are audited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … District officials established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payment. Key Recommendation There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230