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Town of Dix – Supervisor’s Control of Cash (2022M-57)
… audit town dix supervisors control of cash …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… for the operation of the investment program in compliance with the Board of Education’s (Board’s) investment policy. … interest earnings. BOCES officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… Objective Determine whether Oxford Academy and Central School District (District) officials procured and monitored … audit oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentSandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Johnsburg – North Creek Water District Charges (2023M-51)
… Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Cayuga County - Procurement and Claims Audit (2018M-274)
… [read complete report - pdf] Audit Objective Determine whether County … Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … Consider the aggregate amount to be expended for the same or similar type of goods or services when …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Red Hook - Financial Condition (2018M-171)
… a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy … the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing unrestricted fund balance and using the excess funds as a financing source in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and … and 14 days after the date the faculty advisor brought the funds to the Business Office. We reviewed 20 disbursements … Determine whether all extraclassroom activity funds were deposited complete and in a timely manner and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… The Cattaraugus County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … commercial, research and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityTown of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: Paid 10 employees a total of $150,155 that was not authorized by the Town Board … Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… of Audit The purpose of our audit was to examine the resident school district tuition billing processes for the … School provides education to approximately 390 students. Resident district tuition billings for 2013-14 totaled … accurate and timely reconciliations are performed for all resident districts and credit back any money due as a result …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Harford Fire District – Records and Reports (2016M-170)
… inaccurate. Neither the Treasurer nor any other District official performed bank reconciliations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170New York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… (DOT) collects selected revenues from the New York City Bike Share program as required by the terms of the agreement. … About the Program In 2013, DOT launched the New York City Bike Share program, which is part of a public-private … of this report, this program is referred to as Citi Bike. The program is operated by the vendor, and DOT is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringOpinion 90-10
… or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN … (conservation advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), 153; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-10New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
This report provides updated information regarding the overall correctional system population, an analysis of policy changes that have contributed to changes in the population, and an overview of the costs of providing medical care.
https://www.osc.ny.gov/files/reports/pdf/aging-prison-population-2022.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6)
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6.pdfArchived Publications
… - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress … Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 … - 1/29/15 Fiscal Stress Monitoring System Results for 2013 Calendar Year Entities - 9/24/14 Fiscal Stress Monitoring …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsXI-A.9 Receiving – XI-A. Purchasing
… Packing Slips Bill of Lading Courier Delivery Number (e.g. FedEx, UPS) Specific Serial Numbers Receiving Slips For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receiving