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Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 20 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Town of Seneca Falls – Audit Follow Up (2018M-144-F)
… - pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Falls (Town) progress, as of July 2022, in implementing our recommendations in the audit report … Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by …
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)
… Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… with applicable requirements and the RCCRC’s sale of property aligned with its purpose. Audit Results The RCCRC’s … establishment met applicable requirements and its sale of property aligned with its purpose. RCCRC officials: Adopted … policies. Followed policies and procedures for the sale of property and transferred proceeds totaling $420,713 to the …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleWest Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether … January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272LaFayette Central School District - Fixed Assets (2018M-073)
… for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed … or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations Adopt a comprehensive policy that establishes threshold amounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Beaver 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-activities2017 Financial Condition Report – 2017 Financial Condition Report
… New York faces increasing fiscal challenges. The State’s latest financial projections contain projected budget gaps in …
https://www.osc.ny.gov/reports/finance/2017-fcrSempronius Fire Company – Financial Activities (2017M-231)
… of Directors provided adequate oversight of the Company’s financial activities for the period January 1, 2016 through … District in Cayuga County and provides fire protection services for the Towns of Niles and Sempronius. The Company … for each fundraising event. … Sempronius Fire Company Financial Activities 2017M231 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Indian 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Le Roy Central School District – Payroll (2016M-412)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November … officials have not developed written procedures over the payroll function. Key Recommendation The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Challenging a Determination – Article 14 Benefits
… We can pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the … denied or improperly calculated, you may request a hearing and redetermination to be held before a hearing officer. Your request must be in writing and filed with the Hearing Administration Bureau within four …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the … South Mountain Hickory Common School District is located in the Town of Binghamton in Broome County. There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mVillage of Victory – Audit Follow Up (2010M-35-F)
… Board of Trustees which consists of two elected Trustees and the elected Mayor. The Village’s operating expenditures … four recommendations were partially implemented and two recommendations were not implemented. … Village of …
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)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fTioga Central School District – Cash Management (2020M-83)
… were not maximized. District officials did not develop and manage a comprehensive investment program or comply with … officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27