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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 …

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

Dutchess 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-360

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

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash …

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

Le Roy Central School District – Payroll (2016M-412)

… 4, 2016. Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and … operates two schools with approximately 1,260 students, is governed by an elected seven-member Board of Education. … has not adopted written policies and District officials have not developed written procedures over the payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412

Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)

… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefit

Ontario-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-boces

Alternative and Out-of-Service Death Benefits – State University Police Plan

… If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This …

https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefits

Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan

… If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This …

https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefits

Lakeland Central School District - Reserves Management (2019M-113)

… report - pdf] Audit Objective Determine whether the Board properly managed reserves. Key Findings The Board did not adopt written policies establishing the … of reserves did not comply with some requirements of the Board’s policy. Key Recommendations The Board should: Adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… Key Recommendations The Board should create a credit card use policy that details acceptable use and requires supporting documentation for …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)

… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank

Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)

… and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018m

Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)

… Determine if the District is seeking competition for purchases that are under the bidding threshold. Key Findings The Board overestimated … not always seek quotations for purchases under the bidding threshold. Key Recommendations Adopt financial plans for the …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotations

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)

… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …

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

Granville Central School District – Fund Balance (2016M-114)

… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114

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

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… 2014 through February 28, 2015. Background The Watervliet Housing Authority is located in the City of Watervliet in … a seven-member Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State Public Housing Law and regulations prescribed by the Federal …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186