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Town of Seneca Falls – Audit Follow Up (2018M-144-F)
… approximately $11.8 million. Results of Review Based on our limited procedures, it appears that the Department has …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… tax, and water and sewer rents. Results of Review Based on our limited procedures, it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
… report released in October 2018. Background The Village of Ballston Spa is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fCaucus 2025: Important Information for New Yorkers
… (November 2023) Protecting Our Elderly Population: Select Elder Care Program Audits (April 2024) Food Insecurity …
https://www.osc.ny.gov/reports/caucus2025Challenging a Determination – Article 14 Benefits
… and cannot pay you any benefits if you do not meet all the eligibility requirements established by law. If you … with the Hearing Administration Bureau within four months of the determination date. We will send you an acknowledgment letter with an explanation of the hearing process when we receive your written request. …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… payments generally may be made without going through the routine claims auditing process. Generally these payments … through some other authorization process or are the result of statutory requirements, existing contractual commitments … employer in the New York State and Local Retirement System as billed by OSC. These types of payments should not be …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditNyack Union Free School District – Network User Accounts (2021M-113)
… computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… complete report - pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in … with statutory requirements and good business practices. As a result, officials have less assurance that the purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesLaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Tioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Johnsonville Fire District – Claims Processing (2017M-190)
… and for valid purposes for the period January 1, 2016 through June 30, 2017. Background The Johnsonville Fire … and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … audit period totaled $216,953. Key Finding The Board did not approve 80 claims totaling $101,707 and did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District … obtain and retain quotes for 10 purchases totaling $64,000 as required by their procurement policy. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Sempronius Fire Company – Financial Activities (2017M-231)
… financial activities for the period January 1, 2016 through August 31, 2017. Background The Sempronius Fire … Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … in 2016 totaled $40,849. Key Findings The Board did not perform an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Indian Lake Central School District – Claims Auditing (2016M-15)
… The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one school … $6.3 million. Key Finding The Board did not appoint a claims auditor, nor did it perform the claims auditing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… was to assess the District's progress as of January 2016 in implementing our recommendations in the audit reports released in 2011 and 2013. Background … was fully implemented, one was partially implemented and three were not implemented. Of the 11 audit recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fVillage of Victory – Audit Follow Up (2010M-35-F)
… was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the audit report released in August 2010. Background The … were partially implemented and two recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… for the 2010-11 fiscal year. Results of Review Based on our limited procedures, it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… fiscal year were $467.1 million. Results of Review Based on our limited procedures, it appears that the City has made …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… that was established in 1991 by an act of the New York State Legislature, at the request of Dutchess County. The …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360