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Minerva Central School District – Payroll (2016M-18)

… through November 30, 2015. Background The Minerva Central School District is located in the Town of Minerva in Essex … Minerva Central School District Payroll 2016M18 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18

Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. Background The Rotterdam-Mohonasen … over the claims processing function that allow claims to be audited in a timely manner and in accordance with …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19

Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background The Remsenburg-Speonk Union … over the claims processing function that allow claims to be audited in a timely manner and ensure the claims are …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128

Piseco Common School District – Claims Auditing (2015M-230)

… 2014 through July 31, 2015. Background The Piseco Common School District is located in the Towns of Arietta and … Piseco Common School District Claims Auditing 2015M230 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230

City of Rome – Solar Power Purchase Agreements (2015M-290)

… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… Purpose of Audit The purpose of our audit was to determine if adequate internal controls were maintained … Not all department heads signed employee time records to document their approval. Key Recommendations Establish … time records. Require department heads and supervisors to document their approval of time records. …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)

… (SHP Training). Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed … with our recommendations and have indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11

City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)

… (SHP Training). Key Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total … annual SHP Training and encourage elected officials to complete the training. City officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04

Cortland County Industrial Development Agency – Project Management (2015M-303)

… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the … corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is … and for managing the assistance and incentives provided to the firms or businesses in the tax exemption program. Key …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-project

Summitville Fire District – Financial Activities (2016M-395)

… Purpose of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure that financial activity was properly recorded and … Key Finding The Board has established adequate controls to ensure that financial activity is properly recorded and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395

Village of Mayville – Online Banking (2020M-150)

… properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a … online banking policy or implement adequate procedures to monitor and control online banking transactions. A … agreed with our recommendations and indicated they planned to initiate correction action. …

https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150

Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

… Consider offering a health insurance buyout incentive to help reduce costs. Consider providing select special education services in-house to help reduce costs. District officials generally agreed … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost

Town of Westfield - Real Property Acquisition (2019M-119)

… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119

Village of Menands - Justice Court Operations (2019M-185)

… and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185

Town of Mooers - Cash Management (2020M-36)

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the … funds are invested in a manner, within legal limits, to maximize interest earnings. Town officials generally … and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36

Town of Hillsdale – Justice Court Operations (2014M-312)

… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … and review the accuracy of the Court’s accounting records to ensure that cash balances can be compared to the reconciled bank balances each month. …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations. The … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Lloyd - Information Technology (2019M-36)

… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. Officials …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36

Eggertsville Fire District – Financial Activity (2017M-27)

… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and … adequate oversight of District financial activities to ensure that financial activity is properly recorded and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27

Public Equities

… [email protected] Program Guidelines Life-Cycle Stage:  Early to Late-Stage & Anchor Investor to New Strategy Structure: Separate Managed Account Managed … Registered investment advisor  Please also refer to additional guidelines: Emerging Manager Definition and …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equities