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Fuel Purchases
… provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and Seneca counties. … are available. Other Related Audit/Report of Interest MTA Bus Company and New York City Transit: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … (Division) as high risk due to substantial charges for car rentals. The total costs associated with these travel … regulations. Division officials explained that the rental car charges were necessary to transport various Division …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesHilton Central School District – Audit Follow-Up (2022M-200-F)
… The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls (2022M-200), … The purpose of our review was to assess the Hilton Central School Districts Districts progress as of August 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September … our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released … the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… complete report - pdf] [read 2022 report - pdf] Purpose of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as … The purpose of our review was to assess the Port Jervis City School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget … fund balance or reserve policies or multiyear financial and capital plans. The audit included four recommendations to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the … January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District … distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District … 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for … Background The Schenectady County Industrial Development Agency is an independent public development corporation whose … commercial, research and recreation facilities. The Agency, which was created in 1978, is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the … The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159North Colonie Central School District – Claims Processing (2013M-9)
… dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Adirondack Central School District – Financial Condition (2016M-184)
… February 29, 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and … a $2.2 million decline in the general fund balance. The school lunch fund was not self-sufficient and required … is retained. Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… July 1, 2012 through April 12, 2016. Background The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, which operates 10 … West Irondequoit Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Skaneateles Central School District – Records and Reports (2015M-154)
… of the 2014-15 fiscal year. The District routinely relied on transactions that have not been recorded by the bank or in … as of March 2015. Officials did not ensure that interfund loans were repaid by the end of the fiscal year in which they … advanced. Key Recommendations Reconcile all bank account cash balances to the general ledger cash account balances …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154School Districts’ Energy Performance Contracts (2015-MR-1)
… June 1, 2005 through November 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, maintained or managed to improve the energy … procedures to ensure the actual cost savings are verified. If the cost savings are not achieved, officials should seek …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1