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Randolph Central School District – IT Asset Management (S9-22-22)
… located. Two laptops (one costing $2,959 and one without costs recorded) and an uninterruptible power supply …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… and sensitive information (PPSI) or disable the network. Without an IT contingency plan, the District has an increased …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… totaled over $3.4 million for the same period. Without adequate capital planning, BOCES officials are …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly safeguarded Village … 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … was approximately $4.5 million. Key Findings The Board did not properly plan and provide oversight and management of the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mWayne Central School District – Property Disposal (2021M-161)
… officials disposed of District property in a proper and cost effective manner. Key Findings The Board and District … officials disposed of District property in a proper and cost effective manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings … amount than SED’s calculated NRT rate, it approved NRT contracts between the District and Wayne Highlands School … about contract renewals, tuition rates and total expected revenue, officials did not inform taxpayers whether the costs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… officials made purchases from two vendors totaling $58,375 without seeking competition. We reviewed payments totaling …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanBoquet Valley Central School District – Procurement (2021M-132)
… of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether Brighton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133City of Johnstown – Financial Management (2020M-134)
… filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate financial records, the Common Council …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Corinth Central School District – Financial Condition (2015M-68)
… and ensure that future budgets are structurally balanced without relying on fund balance as a financing source. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… which operates two schools with 679 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationChatham Central School District – Financial Management (2023M-11)
… percent). Maintained four reserves totaling $6.6 million without demonstrating they were reasonably funded. For …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11South Kortright Central School District – Claims Audit (2023M-69)
… our audit period. 18 claims totaling $20,834 were approved without documentation to verify compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of Ticonderoga – Capital Project Management (2023M-38)
… where a project’s authorized budget was exceeded, without adequate procedures for monitoring all capital …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Brocton Central School District – Claims Audit (2023M-15)
… – pdf] Audit Objective Determine whether Brocton Central School District (District) claims were properly audited before … that claims complied with the District’s procurement policy. 28 of the claims totaling approximately $66,000 also …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Town of Ephratah – Accounting Records and Reports (2022M-138)
… in a complete, accurate, up-to-date or timely manner. Without reliable accounting records, the Board cannot make …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… maintenance for 12 years and payroll services for 9 years without seeking competition. When officials do not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Power of Attorney
… friend or family member) to act on your behalf regarding retirement benefit transactions. You may choose to designate … about your pension payments, get help completing a loan application or call us for clarification if you don’t … to make changes to a New York State Deferred Compensation retirement account. A Power of Attorney form is not effective …
https://www.osc.ny.gov/retirement/members/power-attorney