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Overlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State agencies and public … well as local and contracted providers, delivers workforce development (WFD) programs and services that seek to address … To determine what workforce development programs and services State agencies and public …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesCircleville Fire Company – Selected Financial Activities (2013M-391)
… Company officers include the President, Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately … between Company meetings are not included in the Treasurer’s report because the report template does not include a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mPine City Fire District No. 1 – Board Oversight (2017M-166)
… provide oversight of the Treasurer. The Board improperly allowed the Chief and Assistant Chiefs to fuel their personal vehicles. The Board did not establish reserves per statute. … Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… period August 1, 2012 through May 31, 2014. Background The County of Oswego Industrial Development Agency is an independent public … by a seven-member Board which is appointed by the Oswego County Legislature. As of May 31, 2014 the Agency had 113 … County of Oswego Industrial Development Agency Revolving Loan …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanMillbrook Central School District – Claims Processing (2015M-48)
… The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2013 through … year total approximately $27.2 million. Key Findings The claims auditor did not report to the Board and did not provide reports detailing claims audit results. The claims auditor did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Hancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District … meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Town of DeKalb – Financial Management (2016M-427)
… a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted appropriations … review Town accounting records that are maintained by its accounting firm. The Town has accumulated excessive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and Schaghticoke in Rensselaer County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBinghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Williamson Central School District – Procurement of Professional Services (2016M-55)
… not have formal written agreements with all professional service providers that were paid more than $5,000. Key … with each professional service provider indicating the contract period, the services to be provided, the timetable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesMadison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon … Madison Central School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mCanastota Central School District – Payroll (2016M-56)
… through June 30, 2015. Background The Canastota Central School District is located in the Towns of Fenner, Lenox, … Canastota Central School District Payroll 2016M56 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … officials retained excessive balances in four reserve funds. Key Recommendations Adopt budgets with realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275South Lewis Central School District – Financial Condition (2016M-83)
… The South Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, … Ensure that the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term … plans for the use of excess unassigned fund balance in the general fund in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Purpose of Audit The purpose of our audit was to determine if Village … adopted adequate payroll policies and procedures for the period June 1, 2015 through December 2, 2016. Background The Village of Freeville is located in the Town of Dryden in …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Loans – Divorce and Your Benefits
… A member is not prohibited from taking a loan from NYSLRS , unless the DRO on file specifically … prohibits loans. If the member has an outstanding loan balance at retirement, the pension will be reduced for … disability benefit. Please see the Tiers 3, 4, 5 & 6 Loan Application (RS5025-A) for approximate annual reductions. …
https://www.osc.ny.gov/retirement/members/divorce/loansNorthville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … and cash withdrawals. Service providers were allowed to automatically deduct funds directly from the Library’s checking account. Not all cash …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… ethics. Perform a detailed annual audit of the Treasurer’s books and records. Maintain accurate, complete and up-to-date …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsTown of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131