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Cheektowaga 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-benefit

East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)

… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in …

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-f

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

… of the District’s cash disbursement practices for the period July 1, 2014 through December 18, 2015. … 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 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m

Newsletters

… 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/newsletters

Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)

… January 1, 2015 through August 17, 2016. Background The Dutchess County Water and Wastewater Authority is a public … act of the New York State Legislature, at the request of Dutchess County. The Authority is governed by an appointed … Dutchess County Water and Wastewater Authority Cash Receipts …

https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360

Village 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-f

Payments 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

Ontario-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-boces

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 …

https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-f

Village 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-f

New 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-bank

Colton-Pierrepont Central School District – Financial Duties (2017M-229)

… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229

South Buffalo Charter School – Employee Compensation (2018M-1)

… Purpose of Audit The purpose of our audit was to determine whether employee compensation … South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1

Johnson City Central School District – Financial Condition (2015M-204)

Johnson City Central School District Financial Condition 2015M204

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204

Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)

… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-and