Search
Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsLongwood Central School District – Purchasing (2016M-16)
… total approximately $227 million. Key Finding The District has a Board-adopted purchasing policy which is reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Little Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Hudson City School District – Audit Follow-Up (2010M-142-F)
… Purpose of Review The purpose of our review was to assess the … District’s progress, as of July 31, 2013, in implementing our recommendations in the audit report released in September …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-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-sale2017 Financial Condition Report – 2017 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … on the horizon. As the United States enters its ninth year of economic expansion, New York faces increasing fiscal …
https://www.osc.ny.gov/reports/finance/2017-fcrWest Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District officials obtained required …
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)
… threshold have a tag identifying them as District property. Review fixed asset records each year and ensure …
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-activitiesSempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate …
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)
… for valid purposes for the period January 1, 2016 through June 30, 2017. Background The Johnsonville Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Challenging a Determination – Article 14 Benefits
… authorized by law, 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 …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… or, in the alternative, properly used a valid exception to the competitive bidding requirements set forth in New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… released in December 2016. Background BOCES serves 25 school districts in an eight-county region and is governed by … (Board) that is elected by the boards of its component school districts. BOCES’ 2015-16 fiscal year general fund …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesVillage of Harriman – Audit Follow Up (2011M-182-F)
… were partially implem … Village of Harriman Audit Follow Up 2011M182F …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … benefit corporation that was established in 1991 by an act of the New York State Legislature, at the request of Dutchess …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Village of Victory – Audit Follow Up (2010M-35-F)
Village of Victory Audit Follow Up 2010M35F
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fNyack Union Free School District – Network User Accounts (2021M-113)
… acceptable use policy. Maintain a current authorized user list. Sensitive information technology (IT) control weaknesses were communicated confidentially in a separate letter to officials. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Tioga 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-83Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… year. Retirement contributions by a participating employer in the New York State and Local Retirement System as billed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit