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City 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 … was partially implemented, and one recommendation was not implemented. … City of Rochester Code of Ethics and …
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)
… investment policy. Had officials invested available funds in a financial institution with higher interest rates, … monthly cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, within legal limits, to …
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 … 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)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the … BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesNyack Union Free School District – Network User Accounts (2021M-113)
Determine whether Nyack Union Free School District District officials adequately managed and monitored network user accounts
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Dutchess 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-360Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… is located in Rockland County. The District is governed by an elected nine-member Board of Education. Results of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. … Key Recommendations The Board should: Ensure that the payroll account balance shown on the District’s books …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee … was accurate, supported and properly authorized for the period July 1, 2015 through July 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … significant variances in appropriations. The District does not have a documented fund balance policy or capital plan. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… orders. Approve claims for payment after appropriate procurement policy procedures are followed. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mAlternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… may be payable. This benefit would equal the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsColton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials … duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
Determine if Company officials ensured financial activity was properly recorded and reported and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Lakeland Central School District - Reserves Management (2019M-113)
… reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some requirements of the Board’s policy. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… year, which included nine teachers, two administrators, 15 substitute teachers, nine monitors and two summer helpers. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189