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Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District … October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately … year total $5 million. Key Findings Town officials could not provide a detailed project plan detailing the project …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Cairo-Durham Central School District – Information Technology (2017M-246)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly safeguarded … Cairo, Durham, Athens, Catskill, Coxsackie and Greenville in Greene County, Conesville in Schoharie County, and … $29 million. Key Findings IT-related policies were not adequate. Users accessed websites unrelated to business …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … approximately $1.18 million. Key Findings The Board has not outlined the Treasurer’s duties in the bylaws. The …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Bethlehem Central School District – Credit Cards (2017M-41)
… Purpose of Audit The purpose of our audit was to determine if … to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. Background … should not allow third-party vendors to directly debit funds from District bank accounts. … Bethlehem Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Town of Princetown – Claims Auditing (2015M-50)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit process for the period January 1, 2013 through October 31, … review the internal controls over the Boards claims audit process for the period January 1 2013 through October 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Norwich City School District - Safe and Supportive Educational Environment (2018M-199)
… prevented, investigated, addressed and reported incidents to ensure a safe and supportive educational environment. Key … as a bullying chart, code of conduct and leadership class, to prevent, investigate, address and report incidents to ensure a safe and supportive educational environment. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentState Agencies Bulletin No. 847
… Purpose To notify agencies of the direct mailing of informational … has partnered with New York’s 529 College Savings Program to provide employees with information on New York’s 529 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/847-new-yorks-529-college-savings-program-informational-leafletsState Agencies Bulletin No. 696
… Purpose To notify users of normal and holiday availability of payroll … Questions regarding this bulletin may be directed to the Payroll Auditor mailbox. … To notify users of normal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/696-availability-payroll-applications-payserv-ps-query-control-dEmployer Graded Rate Contribution Calculation
… rate when amortizing a portion of their contributions to the retirement system. Memo Bill Text Status … Provides … rate when amortizing a portion of their contributions to the retirement system …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… information to all state departments and agencies on the federal management debt collection procedures. The Debt … Collection Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of 180 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeContact NYSLRS
… … Answers to common questions and contact information for the New York …
https://www.osc.ny.gov/retirement/contact-usEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… Purpose of Audit The purpose of our audit was to review the School’s procurement processes and internal … The Eugenio Maria de Hostos Charter School, located in the City of Rochester in Monroe County, is governed by a … the buildings. Similarly, although competitive bidding is not required, we found that the School only sought …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive … 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s control. The School, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Clinton Central School District – Payroll (2017M-252)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were … Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, … and paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252REACH Academy Charter School - Cash Disbursements (2019M-130)
… for, supported and approved. Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by the School’s … approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether … were properly authorized, supported and recorded for the period July 1, 2015 through August 9, 2017. Background … Receipts in the District’s extra-classroom activity funds, which are operated by and for the students, totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, … and fees and $9,015 in bail. Key Findings The Justices did not ensure that Court money was always deposited in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period … State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … fund budget totals $555,869. Key Findings The Board did not ensure that annual financial reports were submitted to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … of payroll transactions or establish compensating controls to routinely monitor and review the payroll clerk’s work. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277