Search
Auditing Travel/Conference Claims – Travel and Conference Expense Management
… trip, or taking a side trip, for personal reasons? Did the extension of travel add additional costs? For example, did … because he or she returned on a later flight due to an extension of the trip for personal reasons? Are there …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… who are the only directors up for election in 2025, bear responsibility for enabling inflated and poorly … a 3% ownership stake to file a shareholder derivative lawsuit against the company’s officers or directors. Tesla’s bylaw change, instituted in May 2025, blocks nearly every shareholder from enforcing their …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January … Development Agency Project Monitoring and Grant and Loan Program 2015M85 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectEmployer Education Seminars
… NYSLRS employers can schedule training seminars for benefit and reporting staff who work …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Inc. provides fire protection and emergency services to the Town of Lumberland in Sullivan County. The … which it should conduct operations, Department officials do not provide adequate oversight to ensure the adherence to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Canandaigua City School District – Procurement of Professional Services (2015M-133)
… School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 through … actually increased the District’s cost of providing health insurance by $37,179. District officials do not require … basis that they are still eligible to receive health insurance buy-back program payments. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… of our audit was to assess the City’s hydroelectric power operations and software management for the period July … benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 totaled … an energy performance contract (EPC) for a hydroelectric power project based on inaccurate financial projections, and …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Cheektowaga – Credit Card Purchases (2017M-18)
… limits and the assignment of credit cards and establish daily credit limits and purchase restrictions as required by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Jefferson Central School District – Fund Balances (2015M-236)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings … using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Nichols Joint Fire District – Procurement (2025M-103)
… (Board) and officials use a competitive process to procure goods and services? Audit Period January 1, 2024 – … officials should seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of … allowing interested vendors a fair and equal opportunity to compete. The District purchased approximately $592,000 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… January 1, 2012 through January 31, 2014 totaled $259,333. Key Findings The Department’s bylaws do not adequately … Treasurer does not prepare proper bank reconciliations. Key Recommendations Adopt financial policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mAlexander Central School District – Financial Management (2020M-64)
… the Board and District officials properly used and managed fund balance and reserves. Key Findings While the Board and … from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance is added back, surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Glenham Fire District – Cash Disbursements (2016M-380)
… they obtain, eight claims contained sales tax totaling $210. Key Recommendations Ensure that no claims, other than …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Purpose of Audit The purpose of our audit was to examine the resident school district tuition billing … Board of Trustees. The School provides education to approximately 390 students. Resident district tuition … residency documentation on file. School officials do not prepare the tuition bills on an FTE basis. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Town of Hempstead – Compensatory Time (2021M-64)
… report - pdf ] Audit Objective Determine whether Town of Hempstead (Town) officials accurately accrued and accounted for compensatory (comp) time. Key … written procedures to provide guidelines for pre-approval of overtime, adequate documentation and supervisory approval …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Village of Maybrook – Financial Condition (2020M-54)
… report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s … $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five years, and the water fund had an operating deficit in 2019. Village …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54State Agencies Bulletin No. 894
… OSC Actions: Automatic Processing of Increases After payroll processing for Pay Period 1 is completed, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilOversight of Study Abroad Programs
… Objective To determine whether the State University of New York (SUNY) … programs that allow SUNY students the opportunity to participate in educational opportunities globally. The … a consortium that allows both SUNY and non-SUNY students to participate in SAPs offered within the SUNY network. This …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls … IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, … cycle. Implement a policy that requires District officials to conduct annual physical inventory counts, update inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset