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LaFayette Central School District - Fixed Assets (2018M-073)
… and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and …
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)
… Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … The Treasurer should maintain complete, accurate and up-to-date records and reports, and perform monthly bank … and have initiated, or indicated they planned to initiate corrective action. …
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)
… whether District officials obtained required quotes for the purchase of goods and services for the period January 1, 2016 through September 1, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $480,000. Key Finding District officials did …
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)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
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)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing … Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which …
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)
… $40.1 million. Key Findings The Board has not adopted a payroll policy. The Board did not formally adopt its approval … Key Recommendations Establish and adopt a written payroll policy. Formally approve employee compensation and …
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)
… of Audit The purpose of our review was to assess the District's progress as of January 2016 in implementing our … audit reports released in 2011 and 2013. Background The East Ramapo Central School District is located in Rockland County. The District is … East Ramapo Central School District Audit FollowUp 2013M141F …
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-fNewsletters
… Retirement System The Update — For active members of the New York State and Local Employees' Retirement System … Fire Retirement System The Sentinel — For active members of the New York State and Local Police and Fire Retirement … 2022 Spring 2022 Retirees Retiree Notes — For retirees of the New York State and Local Retirement System Fall/Winter …
https://www.osc.ny.gov/retirement/publications/newslettersHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… and good business practices. Key Findings The Board did not procure a $748,676 pumper truck in accordance with …
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)
… (District) officials adequately managed and monitored network user accounts. Key Findings District officials did not ensure that network user accounts were adequately managed and monitored. … reviewing user access and disabling unnecessary network user accounts. District officials agreed with our …
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)
… Executive appoints two Directors, the County Legislature Chair appoints two Directors and they jointly appointed one …
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)
… 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
… 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-auditOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… [read complete report – pdf] | [read complete 2016 report – pdf] Purpose of … the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report released in December 2016. Background BOCES serves 25 school districts …
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)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the … 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-fTioga Central School District – Cash Management (2020M-83)
… Interest earnings were not maximized. District officials did not develop and manage a comprehensive investment program …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83New 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 … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankColton-Pierrepont Central School District – Financial Duties (2017M-229)
… May 31, 2017. Background The Colton-Pierrepont Central School District is located in the Towns of Colton, … ColtonPierrepont Central School District Financial Duties 2017M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Alternative and Out-of-Service Death Benefits – State University Police Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This benefit would … PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Alternative and OutofService Death Benefits …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefits