Search
Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … The Johnsonville Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-1902017 Financial Condition Report – 2017 Financial Condition Report
… has improved in recent years, but concerns are on the horizon. As the United States enters its ninth year of …
https://www.osc.ny.gov/reports/finance/2017-fcrChallenging a Determination – Article 14 Benefits
… pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationLaFayette Central School District - Fixed Assets (2018M-073)
… - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The … Eighteen fixed assets valued at $168,700 were either not recorded on the master inventory list or not properly tagged. … maintaining fixed assets. Ensure all fixed assets with a value that exceeds the established threshold have a tag …
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)
Beaver Dams Volunteer Fire Company Inc Financial Activities 2018M17
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesWest Seneca Fire District #1 – Purchasing (2017M-272)
… 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 … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Le Roy Central School District – Payroll (2016M-412)
… Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Indian Lake Central School District – Claims Auditing (2016M-15)
… School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Erie County. The District, which operates four schools with approximately 2,100 students, is governed by an elected …
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)
East Ramapo Central School District Audit FollowUp 2013M141F 2011M52F
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-fSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… by an elected Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the … 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mNewsletters
… York State and Local Employees' Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Police and Fire … State and Local Police and Fire Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Retirees Retiree … State and Local Retirement System Fall/Winter 2025 Winter 2024-25 Summer 2024 Winter 2023-24 Employers Employer Forum …
https://www.osc.ny.gov/retirement/publications/newslettersHamlin 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 … Comply with competitive bidding statutes and the District’s procurement policy. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Nyack Union Free School District – Network User Accounts (2021M-113)
… weaknesses were communicated confidentially in a separate letter to officials. Key Recommendations Monitor compliance … use policy. Develop written procedures for managing system access that include periodically reviewing user access and disabling unnecessary 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 over cash …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Village of Harriman – Audit Follow Up (2011M-182-F)
… was to assess the Village’s progress, as of March 2014, in implementing our recommendations in the audit report released in November 2011. Background The Village of Harriman is …
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
… to a court order. Amounts due upon lawful contracts for periods exceeding one year. Retirement contributions by a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCity 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-fVillage of Victory – Audit Follow Up (2010M-35-F)
… was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the audit report released in August 2010. Background The Village of Victory is located …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-f