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CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service

… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … revenue to Civil Service. As a result, Civil Service is due $453,029 in rebates. Key Recommendations Remit … all of the Empire Plan’s rebate-eligible drug utilization is invoiced, collected from drug manufacturers, and remitted …

https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service

Opinion 88-71

… (see City of Mount Vernon v Mount Vernon Trust Co. , 270 NY 400, 1 NE2d 825). Moreover, it has been held that the … and for sufficient consideration ( Radinsky v City of New York , 133 NYS2d 540; O'Brien v Mayor Etc., of the City of …

https://www.osc.ny.gov/legal-opinions/opinion-88-71

Accounts Payable Advisory No. 15

Voucher Authorizers

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers

Middleburgh Central School District – Financial Condition (2013M-206)

… for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close to depleting those … District’s long-term financial plan to address how they will fund the budgets without the continued use of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Travel Advisory No. 12

… SFS Mileage Detail page to document mileage claims line by line, between destination points . When a proxy enters and … behalf, the proxy must attach the AC 160-S completed by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-page

North Syracuse Central School District – Professional Services (2022M-34)

… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. As a result, services may …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Henry Johnson Charter School – Financial Operations (2014M-214)

… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract … Charter School is a public school not under control of the school board, located in the City of Albany. The School, which is governed by an eight member …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Bath Central School District – Reserves (2016M-401)

… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District … a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Constitutional Tax Limits

https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limits

EDSS - Glossary of Terms

Terminology related to a Contract Reporter Exemption Request and a Procurement Record

https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-terms

Pembroke Central School District – Financial Management (2016M-31)

… through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, … will be used to finance related costs. … Pembroke Central School District Financial Management 2016M31 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

State Agencies Bulletin No. P-973

Claiming Exempt from Withholding

https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-973.pdf

Tuckahoe Union Free School District – Overtime (2023M-53)

… owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: … and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53

Village of East Rockaway – Justice Court Operations (2017M-206)

… determine whether the Justice ensured that Justice Court money was accurately collected, recorded, deposited and … population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period totaled $491,788. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206

Sodus Central School District – Financial Management (2016M-392)

… 2014 through June 30, 2016. Background The Sodus Central School District is located in the Towns Arcadia and Sodus, … objectives for funding long-term needs. … Sodus Central School District Financial Management 2016M392 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392

Hannibal Central School District – Financial Condition (2017M-23)

… and Oswego Counties. The District, which is governed by an elected seven-member Board of Education, operates three …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment