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Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population … The purpose of our audit was to examine the Towns budgeting practices for …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Selected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Rochester-Genesee Regional … Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Contract Advisory No. 12
… Value Definitions can be found on the SFS Secure site. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsOnondaga County – Court and Trust Funds (2025-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2024 through September 3, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3CUNY Bulletin No. CU-412
… Purpose To provide agencies with information for the manual processing of the salary increases. Affected … of Agreement between CUNY and IATSE Local One provides for the following increase: General Salary Increase Effective … increase, the agency must submit the following requests: For all rate increases for employees with a Pay Basis Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … did not effectively manage the financial condition of the water and sewer districts. We found the following: … incurring unplanned operating deficits annually. Five of the seven water and sewer districts had deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Friendship Central School District – Fund Balance and Reserves (2022M-55)
… appropriations by a total of $2.3 million (8 percent) in the three fiscal years audited. This made it appear the … used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the … restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Objective Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate … Determine whether FrankfortSchuyler Central School District District officials maintained appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsMechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Newfield Central School District – IT Asset Management (S9-22-17)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. Of the 41 IT assets we selected to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 53 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 38 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Pine Bush Central School District – IT Asset Management (S9-22-21)
… to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of approximately $1,300, of the initial 40 IT assets could not be physically located …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Geneseo Central School District – IT Asset Management (S9-22-11)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Manhasset Union Free School District – IT Asset Management (S9-22-15)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … not properly accounted for. Specifically: Six assets (one laptop and five Chromebooks) with a combined value of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Lansing Central School District – Procurement (2021M-213)
… District officials may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations … to competitive bidding requirements. Periodically compare prices for goods and services to State contracts and … with our findings and recommendations and indicated they will take corrective action. Appendix B includes our comment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… [ read complete report - pdf ] Audit Objective Determine if District officials established eligibility for and … Determine if District officials established eligibility for and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolWheatland-Chili Central School District – Network Access Controls (2023M-7)
… inappropriately altered, accessed or used. In addition to the sensitive network access control weaknesses that were … employee IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the District did not have a written agreement with BOCES to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7