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Masonville Fire District – Financial Activities (2020M-165)
… complete report - pdf ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Niagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course … 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Hudson Valley Community College – Tuition and Fees (2016M-348)
… purpose of our audit was to review the College’s processes for billing, collecting and recording tuition and fees for the period September 1, … year totaled approximately $94 million. Key Findings The District did not retain information related to deleted …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Challenging a Determination – Regional State Park Police Plan
… to the Hearing Administration Bureau within four months of the determination. We will send you an acknowledgement … call us at 1-866-805-0990 or 518-474-7736 in the Albany, New York area. … Regional State Park Police Plan information for …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $24.6 … percent. Key Recommendations There are no recommendations for this audit. … Sidney Central School District Expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentSchoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Tier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police … 2010, you did not elect to be covered by Article 22 (Tier 5) benefits and you: Elected coverage under your employer’s …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfMillbrook Central School District – Information Technology – User Accounts (2021M-48)
Determine whether Millbrook Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/millbrook-2021-48.pdfCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfElwood Union Free School District - Claims Auditing (2019M-31)
Determine whether systems were in place to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/elwood-31.pdfLong Island Power Authority: Response to Hurricane Earl, December 2010
While LIPA appears to have adhered to established storm protocols in response to Hurricane Earl, opportunities exist to improve these policies and procedures.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-lipa-2010.pdfSullivan County – Time and Attendance (2017M-55)
… of our audit was to review controls over the County’s timekeeping system for the period January 1, 2015 through … manually edited their own punch times in the electronic timekeeping system (ETS). Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55State Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Credit for Previous or Military Service – Article 14 Benefits
… employer before that employer elected to participate in the Retirement System. To receive this credit, you must … member of this System, or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceIndustrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook Instructions for Authorizers …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationState Agencies Bulletin No. 1276
… Assembly Payroll Offices of OSC’s automatic processing for Pay Period 20C and to explain those areas for which the … period. For health insurance deductions, the Department of Civil Service will apply catch-up deductions in addition to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating … money to adequately document collections using the cash register, where applicable, and receipts in all other …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January 1, 2012 through … fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025