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Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $101,605. Key Findings We found that the travel expenses for the SUNYIT employee selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The Board should ensure that any alternate signatory it may designate is one that is allowable under Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Montauk Union Free School District – Financial Condition (2016M-168)
Montauk Union Free School District Financial Condition 2016M168
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… Audit Objective Determine whether Randolph Academy Union Free School District (District) officials maintained complete … action. … Determine whether Randolph Academy Union Free School District District officials maintained complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryElementary and Secondary Education – 2021 Financial Condition Report
… Act (CRRSA Act), and nearly $9 billion from the American Rescue Plan Act (ARP Act). Federal pandemic relief …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationEast Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Manhasset Union Free School District – IT Asset Management (S9-22-15)
… [read complete report – pdf] Audit Objective Determine whether Manhasset Union Free School … technology (IT) assets acquired or in use during the audit period Key Findings District officials did not … they planned to initiate corrective action. … manhasset audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Freeport Union Free School District – IT Asset Management (S9-22-10)
… of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10North Shore Public Library – Financial Condition (2013M-344)
… Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member Board of Trustees. … the 2012-13 fiscal year. Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 different part numbers/types and was valued at almost $12.5 million. The …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-massapequa.pdfDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… small businesses, the industries that were most affected, and the areas, Brooklyn and the Bronx, that saw the highest … providing services more easily online.” The overall number of businesses rose 6.5% in New York City compared to 17.4% … period. Very small businesses were a key source of new economic activity during the first half of the pandemic in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityBrentwood Union Free School District – Information Technology (2023M-83)
… training and implementing an IT contingency plan. Key Findings The Board and District officials did not … changing and disabling network user account access. Key Recommendations Periodically review network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result, we … we examined $121,697 in travel costs associated with this one employee. Key Findings Most of the expenses we …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Montauk Union Free School District – Information Technology (2022M-137)
… application and developed an information technology (IT) contingency plan. Key Findings Although District … not adequately secure access to the network or develop an IT contingency plan. As a result, there is an increased risk … a network disruption or disaster. In addition to sensitive IT control weaknesses that were confidentially communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Trash Can Free Stations Pilot Program (Follow-Up)
… of implementation of the three recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followTown of Franklinville – Procurement (2024M-56)
… that goods and services were procured in the taxpayers’ best interests and may have missed opportunities to reduce …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56North Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156