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Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesTravel Advisory No. 17
… such as COVID-19 testing and vaccination sites. In such circumstances, if the employee requests a per diem … the employee declined the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Yonkers – Budget Review (B6-14-13)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13West Niles Fire Company – Financial Activities (2017M-205)
… Company is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga County. The Company, which has an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mLowville Academy and Central School District – Financial Condition (2015M-220)
… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376City of Yonkers – Information Technology (2017M-86)
… Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … or restore critical operations as quickly as possible in the event of a disaster. The plan should be distributed to …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mBeacon City School District -- Budget Review (B6-15-4)
… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The preliminary …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Town of Kent – Procurement and Information Technology (2017M-85)
… January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of approximately … game programs had been downloaded onto Town computers. In addition, we identified questionable Internet use by Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… for the purpose of enabling the School to engage in what are essentially commercial ventures. We question … the level of risk involved with the School’s participation in these ventures because School officials refused to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Village of Suffern – Budget Review (B23-6-2)
… estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 … and approximately $448,000 less than budgeted for sewer rent revenues. The Village’s tentative budget includes a tax … Further review the reasonableness of the water and sewer rent revenue estimates before adopting the budget. Be mindful …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Middleburgh – Fiscal Operations (2013M-10)
… 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Kendall – Justice Court (2013M-130)
… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not always complete and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Frankfort – User Charges (2014M-117)
… 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117