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Saranac Central School District – Investment Program (2023M-89)
Determine whether Saranac Central School District (District) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-89.pdfBellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District (District) officials approved, supported and monitored overtime.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bellmore-union-free-school-district-2023-129.pdfTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… District officials agreed with our recommendations and have initiated corrective action. … Determine whether North …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actIsland Trees Union Free School District - School District Website (S9-19-34)
… complete report - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used … results, a comprehensive property tax report card and all external audit results. Annual internal audit. … take corrective action. Appendix C includes our comment on an issue District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … used towards the $2.8 million in debt payments made by the District during the three-year audit period. Key … service fund to pay related debt service expenditures. District officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Dryden Central School District – Information Technology (2020M-106)
… pdf ] Audit Objective Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District … Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Ripley Central School District – Payroll and Leave Accruals (2021M-53)
Determine whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-53.pdfTown of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, 1976, has 349 … The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September 2004 to May …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials … $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
… whether the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) lacked … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ravena-coeymans-selkirk-2020-169.pdfOpinion 88-2
… of property (1987 Opns St Comp No. 87-64, p 96; DWS v County of Dutchess , 110 AD2d 837, 487 NYS2d 870). This …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 98-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … Opns St Comp No. 81-1, p 1). Given that fire districts do not, in fact, "act on behalf of" municipalities, it is …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Receiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Members in certain circumstances (for example, members who have recently transferred a membership to NYSLRS) may not be … by the end of the month in which you retire. You have up to 30 days after your pension benefit becomes payable …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionBeacon City School District - School District Website (S9-19-27)
… - pdf ] Audit Objective Determine whether the Beacon City School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Opinion 90-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- … pursuant to Article 8 of the Real Property Tax Law. We have been asked whether the allocation of county sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Pelham Union Free School District – Information Technology (2021M-134)
… user accounts. Three generic accounts were not needed for District operations. Four user accounts had unnecessary … and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations … application user account access and develop and adopt a comprehensive IT contingency plan. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… of Audit The objectives of our audit were to review the District’s financial management and examine the District’s … and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. Background The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. … $1.1 million. Key Findings The Supervisor maintained two accounting systems for the Town's funds that were not set up …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13