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Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over cash receipts for … and safeguarding of cash receipts received in the civil office. We also determined that various control procedures …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 … elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Pride 2022
… when a riot broke out at New York City’s Stonewall Inn and ignited the modern movement for equality for all. This … DiNapoli Pushes Corporate America on Diversity, Equity & Inclusion Efforts As Trustee of one of the nation’s …
https://www.osc.ny.gov/pride-2022Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank reconciliations …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured … did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) for … written quotes and ensure that all proper documentation is maintained. Ensure a thorough audit of claims is conducted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsEast Aurora Union Free School District - Procurement (2023M-125)
… the procurement policy or ensure that employees followed New York State General Municipal Law (GML) when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Le Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued liability reserve is overfunded by $426,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… report – pdf] Audit Objective Determine whether the Greece Central School District (District) Board of Education … they will take corrective action. … Determine whether the Greece Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including manufacturer name, for 175 devices; and model information for 201 devices. … and asset tag numbers, officials cannot ensure that asset tags were properly recorded for each device. We reviewed 60 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentUnclaimed Funds Survey
… are having a technical issue or have a question related to your claim, please contact us . … We welcome your …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of your FAS for each year of prior service credit; and An annuity based on your annuity savings contributions, plus interest. Tier 2, 3, 5 …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planLaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … not ensure that all disbursements were properly reviewed and approved, adequately supported and certain disbursements …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Central Square Central School District – Fund Balance (2022M-196)
… report – pdf] Audit Objective Determine whether Central Square Central School District (District) officials … planned to initiate corrective action. … audit central square school fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… complete report – pdf] Audit Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… were made in the most prudent and economical manner without favoritism. Specifically, officials did not: Use …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11