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Village of Leicester – Financial Management (2025M-7)
… did not effectively manage the Village’s fund balance or adopt realistic budgets. As a result, officials maintained … and adopt comprehensive written multiyear financial or capital plans that would have assisted the Board and … Board did not effectively manage the Villages fund balance or adopt realistic budgets As a result officials maintained …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Oversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) … audit covered the period from July 2019 through December 2024. About the Program SUNY operates the EOP, which provides … aid for disadvantaged students who show the potential to succeed despite poor academic preparation and limited …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programDivision of Housing and Community Renewal Bulletin No. DH-26
… Purpose To inform agencies of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) … 14L, paychecks dated October 31, 2007 Background Chapter 9 of the Laws of 2005 which implemented the negotiated … To inform agencies of the availability of ControlD report NPAY779 Merit Step …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-26-october-2007-merit-step-eligibility-informationDivision of Housing and Community Renewal Bulletin No. DH-24
… Paychecks dated 5/2/07, Pay Period 1L Background Chapter 9 of the Laws of 2005, Article 8, Section 131.6 of the Civil … Longevity Payment. The payment is effective from the first day of the pay period following completion of the required … report include EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-24-april-2007-performance-advances-and-longevity-paymentsTown of East Fishkill –Financial Condition (2014M-139)
Town of East Fishkill Financial Condition 2014M139
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Collection and Use of Oil Spill Funds (Follow-Up)
… Fund. Our initial audit report, which was issued on August 13, 2015 determined that there were weaknesses in the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted all recoveries owed to the … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. During our audit … whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programCity of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter … City of Lockport Budget Review B11616 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Collection of Lease and Permit Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the four … made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). Background Our … the 61 permits we identified that could have been referred to the Office of the Attorney General, the Department had …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followVillage of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … have not designated a financial software administrator who is independent of financial recordkeeping. Village …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Baldwin – Claims Auditing (2023M-113)
… them for payment. Due to insufficient documentation, we were unable to determine and the Board was unable to support it approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling … had officials complied with the Town’s procurement policy when purchasing propane. Key Recommendations Comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Village of Greene – Investment Program (2023M-112)
… Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the … available funds. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Village of Pelham – Information Technology (2016M-410)
… of Audit The purpose of our audit was to determine whether Village officials adequately safeguarded sensitive data stored on Village computer systems for the period June 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Town of Homer – Non-Payroll Disbursements (2023M-63)
… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and … take corrective action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … potential impact the COVID-19 pandemic (pandemic) may have on the Town’s finances. General and highway fund revenues are …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Barton – Financial Planning (2015M-52)
… year to year for specific line items, without considering historical trends. The Board did not properly plan for the … equipment reserve. Key Recommendations Review sufficient historical trends of actual revenues and expenditures when …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of … 700 residents. The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Yorkshire – Financial Management (2021M-109)
… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Village of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100