Search
Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited … well as other outliers. As a result of this analysis, we selected one State University of New York Farmingdale State …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesHuman Resource Practices (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Human Resource Practices (Report 2018-S-57 ). About the … 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves through …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Village of Addison – Board Oversight (2024M-8)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … sentence represents the first time a public official in New York State surrendered their pension as a penalty for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as … the Office of the State Comptroller OSC and reported the results …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Montauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, and … has not filed the annual update document with the State Comptroller’s Office for the years 2009, 2010, 2011 and … balances. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January … determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Wayne County – Financial Management (2012M-249)
… determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Maine-Endwell Central School District – Financial Condition (2013M-49)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $46.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49North Colonie Central School District – Claims Processing (2013M-9)
… its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessAdirondack Central School District – Financial Condition (2016M-184)
… District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… 670 students. The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 million. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m