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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials maintained complete and accurate capital asset records.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cattaraugus-allegany-erie-wyoming-board-of-cooperative-educational-services.pdfAnthem Blue Cross – Coordination of Benefits with Medicare (2023-S-30)
To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s30.pdfDivision of Local Government and School Accountability - External Peer Review
Division of Local Government and School Accountability - External Peer Review
https://www.osc.ny.gov/files/local-government/audits/pdf/nsaa-peer-review.pdfOpinion 91-34
… by vendor) -- Contracts Requiring Bidding (printing of election materials) -- Professional Services (printing of … machine strips, canvass reports, tally sheets and ballots, is not exempt from competitive bidding as a professional … Ed 2d 94; People ex rel. Argus v Hugo , 101 Misc 481, 168 NYS 25 affd 182 App Div 904, 168 NYS 1123; see Schiavone v …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Hammondsport Central School District – Investment Program (2024M-63)
… 2024, the District earned $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). … the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Le Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfColumbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s … that someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The recreation … in the cash receipts process in the recreation center and institute internal controls to ensure proper segregation of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
Determine if School officials completely and accurately billed resident districts
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Saranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdfWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… complete report – pdf] Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user accounts for the financial application to help prevent inappropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessAusable Valley Central School District - Claims Auditing (2018M-190)
… Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 (Education Law). … our comment on an issue that was raised in the District’s response letter. … Determine whether claims were supported …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190South Kortright Central School District – Claims Audit (2023M-69)
… report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of Education (Board) and District officials ensured that claims were adequately supported and properly audited prior … on an issue raised in the District’s response. … audit south kortright school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Opinion 93-16
… under the terms and conditions of his or her employment. Permitting a volunteer firefighter to take time off to … ( id .). Such activities may include participation in department responses (see General Municipal Law, … under the terms and conditions of his or her employment. Permitting a firefighter to take time off to respond to fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-16State Agencies Bulletin No. 996
… Purpose To explain OSC’s automatic processing and to provide instructions for agency … Background The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employeesXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. … year must return advances. Travel advances can be issued in SFS in two different ways, either through an agency’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceDriver Responsibility Assessment Program
… it suspended the licenses, or the privilege to obtain a license, of drivers who did not pay their assessed fees. Our audit … In an effort to prevent the repeated behavior of problem drivers and to improve traffic safety, in November 2004, the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programEmployer Education Seminars
… The work you do with NYSLRS is essential in making sure members get the … Reporting Hiring Retirees (Return to Top) Where and When Seminars Are Held Seminars are held at various locations … will receive an email from our Employer Education team (check with your Contact or Security Administrator if you are …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… were adequately designed and operating effectively for the period January 1, 2015 through October 31, 2016. … Court with one elected Justice. Budgeted appropriations for 2017 total approximately $4.4 million. Key Findings The Justice’s cash exceeded known liabilities for each of the 22 months in our audit period by an average …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee