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Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… of our audit was to review the District’s claim processing for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year are $8 million. Key Finding … Key Recommendations There were no recommendations in this report. … ElizabethtownLewis Central School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297DiNapoli: Central New York Economy Slowly Improving
… by New York State Comptroller Thomas P. DiNapoli. The report, however, noted many communities are still hampered by … are gaining strength. Moving forward, it will be vital for local economic development strategies to build upon the … Central New York among the more affordable places to live. For example, less than 30 percent of homeowners spend more …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected … and Westchester counties Click on each contaminant to view occurrence at the county level. 1,1-dichloroethane … sulfonate (PFHxS) strontium testosterone vanadium Link to full audit report 2017-S-45 … Oversight of Public Water …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsTown of Cortlandville - Improving Private Property (2018M-219)
… maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider the legal implications …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Accounts Payable Advisory No. 63
… (ii) validate purchases and (iii) accurately track and report spending information. Please refer to GFO, Chapter XI-A, Section 1.B - Category Codes for more information. … Selecting Category Codes in the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… [read complete report - pdf] Audit Objective Determine if the Board is … Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsArlington Fire District - Purchasing (2018M-43)
… [read complete report - pdf] Audit Objective Determine whether the Board … they were properly procured. We commend District officials for effectively designing and implementing its policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Syosset Central School District - Payroll (2018M-42)
… [read complete report - pdf] Audit Objective Determine if officials ensured … paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… assets are included net of appropriate depreciation in the government-wide financial statements. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
… comprehensive long-term financial and capital plans for a three- to five-year period. Develop and implement written IT … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Albany Community Charter School - Resident Tuition Billing (2019M-138)
… [read complete report - pdf] Audit Objective Determine whether School … Officials did not obtain current proof of residency for all students. Officials did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Town of Ancram - Financial and Capital Planning (2019M-135)
… [read complete report - pdf] Audit Objective Determine whether the Board … adopt a comprehensive multiyear financial and capital plan for a five-year period. Develop a fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were … and corrected. Key Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct … and indicated they have initiated or planned to initiate corrective action. … Determine whether Pittsford …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Oversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfDepartment of Health (Department) Examination of Travel Expenses
… and regulations. Background State employees are eligible for reimbursement of actual, reasonable, necessary expenses for official business travel. State employees submit Travel … Law requires employees to certify each travel expense report is just, true and correct and the balance is due and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesTown of Leicester – Financial Management (2025M-2)
… [read complete report – pdf] Audit Objective Determine whether the Town of … and highway TW and TOV funds. Recommendations The audit report includes nine recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… [read complete report – pdf] Audit Objective Determine whether the Town of … did not monitor the firm. Key Recommendations The audit report includes 16 recommendations to Town officials. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Andes Central School District - Cafeteria Operations (2019M-26)
… [read complete report - pdf] Audit Objective Determine whether District … The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Avon - Board Oversights and Professional Services (2018M-30)
… [read complete report - pdf] Audit Objective Determine whether the Board … obtained proposals and executed and monitored contracts for professional services. Key Findings The Treasurer … authorized the use of capital reserve funds for non-capital expenditures. Professional service contracts …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30