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Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The Unified Court System (UCS) spent …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Lake) to the State Education Department and the Office of Children and Family Services were adequately supported and allowable under the respective governing guidelines of these State agencies. The audit covers the four fiscal … the State Education Department (SED) and the Office of Children and Family Services (OCFS). SED and OCFS use the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceCollege of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Authority (Authority) was created by an Act of the New York State Legislature in 1967 to promote the development and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingGovernment-Wide Financial Data – 2022 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… EMD has a CCTV preventive maintenance schedule for all installed CCTV cameras and recording devices. EMD is also …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue … CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through December 31, 2018. About … To determine if CVS Health remitted to the State Department of Civil Service all commercial drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTruxton Fire District – Audit Follow-Up (2022M-123-F)
… in Cortland County. The District provides fire protection services to the entire Town. The elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fPutnam County Industrial Development Agency – Management Practices (2013M-257)
… and capital investments business owners are claiming on their ST-340s to the amounts stated on the businesses’ applications and investigate any …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is … in accordance with its own by-laws. Key Findings The Board has not adopted written financial policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… bank reconciliations, file the report on foreign fire insurance tax moneys annually and provide the Board with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialCity of Troy – Budget Review (B17-5-13)
… and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Suffern – Budget Review (B18-6-4)
… we project the cost to be $2.7 million based on an average increase of 8 percent over the last five years. Therefore, … than budgeted. The Village faces potential increases in salary and wages for collective bargaining agreements (CBAs) … mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase to no more …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Pawling Central School District – Selected Financial Activities (2012M-185)
… to include guidelines for procuring professional services and ensure that District officials adhere to them. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… 1, 2009 to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. … During its existence, the Village was governed by a three-member governing board consisting of a Mayor and two …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key … the Clerk-Treasurer to provide monthly financial reports for monitoring the Village’s financial condition; and did not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Wyoming County Industrial Development Agency – Project Management (2015M-62)
… has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill into … Establish and adopt policies and procedures critical to project evaluation criteria on which to base project approval decisions; review and update the UTEP to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project