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Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… that student treasurers are adequately accounting for all collections or remitting them to the central treasurers … of collections, such as a daily sales report. Monitor all club sales subject to sales tax; ensure that student …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77

Village of New York Mills – Justice Court (S9-14-4)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … Court is not properly reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV). We found … Key Recommendations Report and remit all excess money to the JCF until documentation is presented as to where the …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4

Homer Central School District – Financial Condition (2013M-306)

… of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306

Hamburg Central School District – Capital Project (2014M-129)

… and ensure they only address conditions that could not have been reasonably anticipated during project planning. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129

Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background The Tapestry Charter School, … may be established, limit the number of credit cards to be issued, and address to whom the cards may be issued. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards

DiNapoli Releases Bond Calendar for March and April

… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-april

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to ensure that municipalities are accurately billed for all fuel used. For access to state and local government spending, public …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0

2013 Year End Report

… Purpose The objective of our examination was to determine whether payment requests (payments) to claimants and medical providers from the Workers’ … Board’s automated payment system, where they are subject to various edit and validation checks, approved by the Board …

https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report

Collection of Medicaid Accounts Receivable (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Collection of Medicaid Accounts Receivables (Report 2009-S-59). …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-follow

Germantown Central School District – Financial Management (2013M-230)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … for the period, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of each ensuing … it to circumvent the statutory limits. District officials have exceeded the 4 percent fund balance limit by an average …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

DiNapoli Releases Bond Calendar for June and July

… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july

CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service

… Objective To determine if CVS Health appropriately invoiced drug manufacturers and … under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 through December 31, … for NYSHIP. Since 2014, Civil Service has contracted with CVS Health to administer the prescription drug program. Since …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil

XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures

… or exchanged. The asset arises from contractual or other legal rights, regardless of whether those rights are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructure

Efficiency of Warehouse Space (Follow-Up)

… Objective To determine the extent of implementation, as of April 2022, … and Government Efficiency (SAGE) Commission was formed to streamline State government operations by eliminating …

https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-follow

XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management

… Indirect costs are costs for activities that benefit more than one program or … government or private entity whose policy prohibits the reimbursement of indirect costs, those costs must be borne by … met in determining when indirect costs are allowable: The reimbursement of indirect costs is not prohibited by statute, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-and

CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)

… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In … required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. …

https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow