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Town of LaGrange – Financial Management (2023M-139)
… (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key … to financial needs without a multiyear financial plan and more taxes may have been levied than necessary. Key … Comply with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… complete report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional … physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 541 … Assess whether the Town of Big Flats Town officials could take additional …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Carthage Central School District - Financial Condition (2018M-93)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the … Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Accounts Payable Advisory No. 44
… property leases and contracts originating in the Grants Gateway may also require vendors to accept ePayments. As … paid by electronic payment where required. If a vendor is not receiving ePayments, agencies should confirm whether: …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsTown of Junius – Supervisor’s Records and Reports (2017M-168)
… not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor … operations. The Supervisor did not file required reports with agencies including OSC and the IRS. Key Recommendations … and up-to-date accounting records. Provide the Board with monthly reports that include an accounting of all cash …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Suffolk County Community College - Information Technology (2018M-130)
… access and misuse. Key Findings The College has: 824 network user accounts (15 percent) that have not been used … last six months and do not match current employees. Four network user accounts with unnecessary administrative … Key Recommendations Enforce written policy for managing network and system access. Ensure employees receive relevant …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Town of Batavia – Water and Sewer Operations (2018M-12)
… did not account for revenues and expenditures associated with improvement areas in the general fund as required by New … and expenditures from the intermunicipal agreements with neighboring towns, to ensure that revenues cover … in a separate fund. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Opinion 2007-2
… expenses to be borne by counties” (emphasis added) (Bill Jacket, L 2005, ch 180, New York State Assembly Memorandum in … such functions in most counties” (emphasis added) (Bill Jacket, L 2005, ch 180, Sen. Flanagan’s Letter to Hon. … facilities owned by said towns and cities, either with or without consideration (see General Municipal Law §72-h). …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2CUNY Bulletin No. CU-341
… OSC will create the following data: Bargaining Unit - CE (Cont Ed) Union Code for Bargaining Unit CE will be AJC. Union Control Code will be PSC. Benefit … all other data will remain the same. Bargaining Unit - CE (Cont Ed) All subsequent rows will be updated with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefitUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, New York … To determine the extent of implementation of 3 recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, New … benefits plan for NYSHIP. The New York State Department of Civil Service contracts with Empire BlueCross BlueShield … Determine extent of implementation of 3 recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughProperty Tax Freeze Credit
… PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditRailroad Bridge Inspection Program
… operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period January … 2010 through June 30, 2013. Background The Railroad Bridge Inspection Program (Program) provides oversight of the inspection of railroad bridges in an effort to ensure public …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programIT Security Fundamentals – Information Technology Governance
… controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and … Having accurate and complete data is essential for good decision-making. What good is the information if it cannot be trusted? …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit covered the period from … To determine whether EmblemHealth Plan Inc overpaid dental claims for members covered by two subscriber plans …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsLong Island Association for AIDS Care, Inc.
… objective of our examination was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged and the Department of Health AIDS … (CSP) since 1986, LIAAC provides services and support for Long Island residents infected and affected by HIV/AIDS or at …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incXIII.2 Overview – XIII. Employee Expense Reimbursement
… the Statewide Financial System (SFS) Travel and Expense module. Every employee seeking expense reimbursement must … AC 3257-S ) and submitted through the SFS Accounts Payable module. Non-employees may also take advantage of the State’s … expense report information into the SFS Travel and Expense module. See Section 2.C – Expense Report Certification of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… departments. The contract includes a firm initial base order of 92 cars with options for an additional 584 M9 … the M3 cars and expand the fleet in preparation for service into Grand Central Terminal via the East Side Access. … in Yonkers, New York. The first M9 cars entered revenue service on September 11, 2019. The project is funded by MTA’s …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Nassau Board of Cooperative Educational Services (BOCES) – Network User … result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of … accounts and three service accounts with administrative rights or establish written procedures for granting, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0