Search
City of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … City of Lockport Cash Flow 2014M195 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Alternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This benefit would equal the … plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … If you die within one year of leaving your public employer, but were gainfully employed during that time, or if …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsTonawanda City School District – Financial Management (2016M-370)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Key Findings The District appropriated fund balance to help finance operations, but it was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and … out the claims audit policy. A count of all stored goods was not conducted at least once a year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andNorth Babylon Union Free School District – Financial Condition (2016M-32)
… The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through … North Babylon Union Free School District Financial Condition 2016M32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… the projected cost and/or energy savings achieved by BOCES for the period July 1, 2014 through September 30, 2015. … with approximately 900 students Budgeted appropriations for the 2015-16 fiscal year are $42.9 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRoosevelt Union Free School District – Competitive Procurement (2015M-234)
… The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools … and ensure that goods and services were acquired through a competitive process. District officials placed orders for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Bellmore Union Free School District – Financial Condition (2016M-276)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Johnsburg Central School District – Payroll (2014M-174)
… officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … The Board did not establish policies and procedures over payroll timekeeping. Employees did not consistently punch in … Johnsburg Central School District Payroll 2014M174 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Village of Oyster Bay Cove – Claims Audit (2022M-114)
… audited before payment. The Board reviewed and approved warrants (list of claims) without auditing the individual …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Bradford Central School District – Claims Auditor (2022M-157)
… to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157South Lewis Central School District – Financial Condition (2016M-83)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The South Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, … operates three schools with approximately 1,050 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Saratoga Springs City School District – Fund Balance (2016M-99)
… Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Eden Central School District – Payroll (2017M-11)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December 6, 2016. Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Garrison Union Free School District – Financial Condition (2016M-108)
… audit was to examine the District’s financial condition for the period July 1, 2014 through December 10, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Westhill Central School District – Procurement (2016M-182)
… Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates … four of the professionals for services totaling $340,729 and paid the agreed upon rates, they did not enter into a … agreements with all professionals. Local Government and School Accountability Contact I …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Village of Freeville Time Attendance and Leave Accruals 2017M24 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … establishing the amount of unrestricted fund balance to be maintained within the legal limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial