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Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… Determine whether professional services were procured in a manner to ensure the prudent and economical use of public … the procurement of professional services. Seek competition for 28 professional service contracts totaling $1.85 million. … and awarding professional service contracts above a reasonable dollar threshold only after soliciting some form …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… at the Bureau of Narcotic Enforcement (Report 2011-S-19). Background Our initial audit report, issued November … combating prescription drug diversion and abuse in New York State, in large part through its analysis and use of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts process for the … County is composed of six towns and three villages and has a population of approximately 99,600. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Security and Effectiveness of Department of Criminal Justice Services' Core Systems …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… P. DiNapoli, the Chautauqua County District Attorney Jason Schmidt and the Chautauqua County Sheriff’s Office. …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village … 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and had a … and must be paid on the Village’s payroll. The Board did not adopt a comprehensive credit card policy. Although the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing our recommendations in the audit report … was partially implemented, and one recommendation was not implemented. … City of Rochester Code of Ethics and …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… system. The eMedNY system relies on the information sent by NYSOH to update eligibility and enrollment data necessary …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… to our office in a timely manner. Conduct an annual audit of the Town Supervisor’s records, or engage an independent …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… cancelled accounts and the inability to accept credit card payments. ITS does not have an established monitoring and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school … Background The Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (BOCES) is an association …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… Objectives To determine if the Department of Environmental Conservation (DEC) is adequately monitoring … Act (Act) was enacted to ensure the proper management of waste tires in the State. DEC, through its Division of Materials Management and its regional offices, is …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Objective To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims. The audit covered the period … Rebate Program (Rebate Program) helps offset the costs of covered outpatient drugs dispensed to Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesCUNY Bulletin No. CU-809
… row was provided to CUNY on the original spreadsheet that does not require an update, this information should not be … Assistants 580 CUNY Medicare Deficiency Flat Rate 581 CUNY Social Security Deficiency Flat Rate 582 CUNY SS/Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfChart of Accounts Data
Chart of Accounts Data Print Version
https://www.osc.ny.gov/files/local-government/resources/pdf/chart-of-accounts-print-version.pdf