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Tioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditCity 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-fLe Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412South 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 disbursement practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… by an elected seven-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitIndian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Colton-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-229Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This benefit would equal the initial … of leaving covered service but were gainfully employed during that time. … EnCon Police Officers Plan information …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… agreed with our recommendations and indicated they plan to initiate corrective action. … New Hyde ParkGarden City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… purposes and properly audited and approved before payment. Key Findings The controls over claims processing were not always effective. As a result, the … for purchases totaling $61,109 after the goods and services were ordered. The claims auditor approved the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mLake Placid Central School District – Transportation State Aid (2023M-95)
… transportation State aid for new bus acquisitions. As a result, District’s taxpayers will not benefit from the … and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials ensured that new …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotations