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Introduction – Travel and Conference Expense Management
… reimbursements make travel and conference expenses a risk area that creates the need for diligent oversight. A long … expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and inadequate … even when the local government or school district's credit card was used for these expenses. Extension of trips …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionVillage of Endicott – Budget Review (B4-14-7)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a … Buffalo Academy of Science Charter School School Building …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did not: … reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, timely, and properly …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured … was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from seeking public office … Determine whether the Town of Throop Town Supervisor and Town Board Board ensured cash …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… – pdf] Audit Objective Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured … Determine whether Renaissance Academy Charter School of the Arts School officials ensured …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rye City School District – Payroll (2024M-2)
… with certain aspects of our findings but indicated they have initiated corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Fairview Fire District – Financial Operations (2024M-138)
… report – pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners … Determine whether the Fairview Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Leicester – Financial Management (2025M-2)
… fund balance of $80,597. We project that the Town will have small operating surpluses in 2024, which will increase … corrective action. Appendix B includes our comments on the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly signed … check request forms, sign checks as appropriate, maintain independent accounting records and retain supporting records …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… (District) officials ensured credit card and purchase card charges were properly approved, supported and for appropriate … did not ensure that all credit card and purchase card charges were properly approved and supported. Therefore, it could not be determined whether all charges were for appropriate District purposes. Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0City of Newburgh – Budget Review (B6-14-25)
… toward costs for the Community Oriented Policing Services (COPS) grant program. The City continues to budget …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Escalation – Article 14 Benefits
… is the annual increase or decrease of a benefit, based on the cost-of-living index. Service retirement benefits can … day of the month following the date you complete or would have completed 25 years of service credit. If you begin …
https://www.osc.ny.gov/retirement/publications/1644/escalationYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… found that security officers who were assigned to the fire watch spent long periods of time in one area instead of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followOpinion 90-20
… This opinion represents the views of the Office of the State Comptroller at the time … FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers … Whether a village treasurer at the request of members of the village fire department may …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Open Educational Resources
… Objectives To determine whether the City University of New York (CUNY) is using Open Educational Resources (OER) funds to establish, sustain, … To determine whether the City University of New York CUNY is using Open Educational Resources OER funds to establish sustain and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesOpinion 2000-2
… law or the Constitution (see, e.g., Barone v Town of Huntington , 211 AD2d 691, 622 NYS2d 68, motion for leave to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2