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Niagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key … establishing accountability and oversight responsibilities for Golf Course financial operations. … Niagara County Golf …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Opinion 91-38
… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications (amount returned from the …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… the Board provided adequate oversight and management of the District’s financial activities. Key Findings The Treasurer did not … laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Hudson Valley Community College – Tuition and Fees (2016M-348)
… Audit The purpose of our audit was to review the College’s processes for billing, collecting and recording tuition and … founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Schoharie Central School District - School Lunch Operations (2019M-19)
… general fund transfers). No one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour … if they purchased milk from the New York State Office of General Services (OGS) cooperative bid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Challenging 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-determinationManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfProperty Tax Cap for School Districts Webinar Presentation
Please join us as we provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-school-districts-02-09-2022.pdfSidney 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-studentCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… a population of approximately 14,300. The City is governed by an elected six-member Common Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117White Plains City School District – Procurement of Professional Services (2014M-240)
… process and procedures for procurement of professional services for the period July 1, 2012 through April 30, 2014. … professional services and did not have documentation to support why contract providers were chosen for all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mSullivan County – Time and Attendance (2017M-55)
… approximately $56.4 million. Key Findings Department heads are generally exempt from recording their time, and there … Establish procedures to verify that department heads are either working or charging appropriate leave accruals. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… report – pdf] Audit Objective Assess whether City of Batavia (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 297 applicable physical accessibility components … physical accessibility for the 21 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, 2014 … Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalTier Status – Article 14 Benefits
… 5) benefits and you: Elected coverage under your employer’s special 20-year plan; or Elected coverage under your … their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusMasonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management for … March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Credit for Previous or Military Service – Article 14 Benefits
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time … of this System, or another public retirement system in New York State, your service may be recredited and your date of …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… report – pdf] Audit Objective Assess whether Town of Colonie (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 814 applicable physical accessibility components … physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41