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What to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to the final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-from-an-osc-audit-04082026.pdfAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfKids in Action of Long Island, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-13) 180-Day Response
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13-response.pdfMajor Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… New York state will get nearly $665 million in federal funding to invest in improvements to broadband availability … to support high-speed broadband and this new federal funding will help remove that barrier. The pandemic exposed … of opportunity. How New York utilizes this federal funding will set a critical path for our state’s digital …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideTown of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s … The purpose of our review was to assess the Town of Daytons …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fChittenango Central School District – Audit Follow-Up (2023M-155-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress … The purpose of our review was to assess the Chittenango …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did not: Develop policies and procedures regarding the procurement of professional services. Seek competition for 28 … in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalGates Fire District – Audit Follow-Up (2024M-10-F)
… and Gates in Monroe County. The elected five-member Board is responsible for the general management and control of … financial and capital plans. The Board-appointed Treasurer is the District’s chief fiscal officer and is responsible for the custody, receipt, disbursement and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in … our recommendations in the audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fTown of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Purpose of Audit The purpose of our audit was to determine whether the Agency properly billed, collected … an independent public benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, … Key Finding PILOT payments were not always distributed to affected taxing jurisdictions within 30 days, as required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overDiNapoli: Restaurant Industry Critical to New York City's Economy
… government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyTown of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… internal controls over water billing and collections for the period of January 1, 2012 through August 31, 2013. … of approximately 4,100 residents. Budgeted appropriations for 2013 totaled $2.1 million. Key Findings Water billing and … implement compensating controls. Require Board approval for adjustments to water customer accounts. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… for any vendor with which they do business if the vendor is not already in the Statewide Vendor File. Each vendor in the Statewide Vendor File is responsible for ensuring the accuracy of its information, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesCopiague Union Free School District – Audit Follow-Up (2023M-150-F)
… Free School District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … Free School Districts District progress as of January 2026 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fRetirement Online Security Administrator Authorization Form for State Employers (RS5547)
This form is for State employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5547.pdfRetirement Online Security Administrator Authorization Form for Local Employers (RS5546)
This form is for local employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5546.pdfSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… the Company’s Board did not develop financial procedures for collections and disbursements, periodically monitor the budget or ensure … custody of financial assets, disbursing, depositing, and accounting for the Company’s financial operations, preparing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… It also determined there were sensitive information technology (IT) control weaknesses, which we communicated … Board of Education, District officials and the Director of Technology partially implemented all three recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… in Sullivan County. The elected nine-member Board is responsible for managing the District’s financial and … affairs. The Superintendent of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with other administrative staff, for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-f