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United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the implementation status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). Background The New York State … To determine the implementation status of the recommendation made in our …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… 2014 through April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of … Niagara State Park are also located in the Town. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and … Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingYork Central School District – Online Banking (2016M-295)
… period July 1, 2014 through August 5, 2016. Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming … York Central School District Online Banking 2016M295 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Mexico Academy Central School District –Financial Management (2016M-219)
… April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, … Mexico Academy Central School District Financial Management 2016M219 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Churchville-Chili Central School District – Financial Management (2015M-354)
… actual needs and include realistic estimates based on historical trends. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Eldred Central School District – Budget Review (B4-15-3)
… budget and amend them to be more in line with the NYS preliminary estimate. Amend the proposed budget for health …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Bethpage Union Free School District – Leave Accruals (2015M-100)
… if the District’s non-instructional employees received and used leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, … than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Village of Stamford – Claims Audit (2022M-197)
… made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… real property taxes at a level higher than necessary to fund operations. Recalculated surplus fund balance … revenue was underestimated by $3.4 million from 2018-19 to 2021-22. At least $1.7 million was improperly encumbered … with our recommendations but indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… complete report – pdf] Audit Objective Determine whether the Gorham-Middlesex Central School District (District) … a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the District’s 10 online banking users, six users were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Ticonderoga Central School District – IT Asset Management (S9-22-23)
… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … not be located and were not inventoried. Three document cameras and one camcorder with combined purchase prices of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… IT assets to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the … requirements of this policy or require District officials to properly document compliance when they sought competition. … Recommendations Review and revise its procurement policy to include clear language addressing the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for … toward the subsequent year’s budget that were not used due to a practice of overestimating appropriations. Three … and reserves. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278South Kortright Central School District – Claims Audit (2023M-69)
… School District (District) Board of Education (Board) and District officials ensured that claims were adequately supported and properly audited prior to payment. Key Findings Although the Board and District officials generally ensured claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… 30 contracts totaling $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling … requirements. Maintain adequate documentation to support pricing and purchase decisions. Ensure that the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Agencies Bulletin No. 314
… Attached are the rules for determining the taxable status of maintenance deductions for State employees. Effective … with the checks dated July 17,2002. OSC Actions The Office of the State Comptroller will produce listings to identify … Deductions mailbox. Attachment - Determining Taxability of Maintenance Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-meals