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Monroe County – Golf Course Contract Management (2014M-111)

… County did not enforce the contractual provision requiring daily deposits of golf-fee revenues into a County bank … to enforce deliverables. Inspect and audit detailed daily cash receipts and revenue records and require the operator to make daily deposits into a County-designated bank account. Require …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Olean City School District – Reserve Funds (2022M-187)

… City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Mechanicville City School District – IT Asset Management (S9-22-16)

… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… not help safeguard PPSI by developing and communicating a comprehensive AUP to business office staff. As a result, … Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and … was inappropriate. Key Recommendations Ensure the AUP is updated, or administrative regulations are developed, to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Pawling Central School District – Selected Financial Activities (2012M-185)

… projections, project budget, timeline and other criteria at the onset of the project. Require District officials to … transaction. Maintain control of the facsimile signature at all times. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185

Opinion 94-13

… for engaging in prohibited employment) GENERAL MUNICIPAL LAW, §207-a(6): Subject to any applicable collective … pursuant to section 207-a(2) of the General Municipal Law to certify periodically that they are not engaged in any … section 207-a. Section 207-a(1) of the General Municipal Law requires a city (other than New York City), town, village …

https://www.osc.ny.gov/legal-opinions/opinion-94-13

Introduction – Travel and Conference Expense Management

… Officers and employees often travel as part of their official duties, … or to perform other job-related duties. While travel and conference expenses are generally not a significant … for improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… user accounts in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish … user accounts to prevent unauthorized use, access and loss. Officials also did not: Periodically review and disable unneeded network user accounts. 46 students were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account … tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)

… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, … School District Budgeting Practices and Transportation Cost Savings 2012M238 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation

Hunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)

… School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report … Hunter- Tannersville Central School District – Network User Accounts and Information Technology Contingency … did not adequately manage or monitor non-student network user accounts or develop a written IT contingency plan. As a …

https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-f

East Ramapo Central School District – Budget Review (B25-5-2)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … 2024-25 budget were reasonable. Background Pursuant to Chapter 89 of the Laws of 2016, as amended, the New York State (NYS) Department of Education (SED) is required to appoint up to two monitors to the East Ramapo Central …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2

Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)

… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 2 As of December 22, 2022, schools are now required to test for lead in the water …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16