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Montauk Fire District – Audit Follow-Up (2024M-117-F)
… District’s financial or length of service award program (LOSAP) records were not performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. The audit included four recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fYouth Facility Chargeback Rates to Localities (Follow-Up)
… included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … was issued on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services … We found that OCFS calculates juvenile facility chargeback rates correctly. However, in general, OCFS has been deficient …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followLewis County – Court and Trust Funds (2024-C&T-1)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through January 24 2024
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1DiNapoli Releases Bond Calendar for March and April
… was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution of all … bond sales by the following issuers: the Dormitory Authority of the State of New York, the Environmental …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilDiNapoli Releases Bond Calendar for June and July
… includes anticipated bond sales by the following issuers: Battery Park City Authority, the Dormitory Authority of the …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period … have their prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan … 2019, Civil Service received about $1.2 billion in Empire Plan Medicare Rx rebates. Key Findings We reviewed rebate …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 … a Commissioner. The audit included seven recommendations to help the Board improve its oversight of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… allocation should be identified. In situations where the contractor provides services funded by a variety of sources … fair share of allowable indirect costs. For example, if a contractor operates a program for a local government or … of indirect costs, those costs must be borne by the contractor and may not be allocated to the State.The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsCUNY Bulletin No. CU-724
… bulletin is to provide information on the processing of payroll deductions for the 2022 CUNY Charitable Campaign, … Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2022 CUNY Charitable Campaign will … one CUNY agency to another CUNY agency within the same payroll record. Questions Questions regarding the online …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignSole Custody Reporting
… For more information about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of … credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or [email protected] . Once … For all questions regarding Sole Custody Reporting, contact OSC BFR at (518) 474-3277 or [email protected] …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… submitted the required applications for use of the Library facility. The Board spent $8,500 for travel that may not have … the submission of applications to use the Library facility. Review questionable travel payments and consider …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… for NYSHIP, covering 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s … expenditures or were paid for a higher amount than what was actually owed. Two vendors had initiated a combined total … totaling $89,000 were for a public works contract that was not competitively bid as required by the Law. Key …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company Secretary inappropriately used a Company credit card for personal purchases of at least $1,100 without … cash disbursements, cash receipts, purchasing, credit card usage and claims auditing. Periodically review bank statements, bank reconciliations, canceled check images, invoices, receipts and the Treasurer’s reports and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCUNY Bulletin No. CU-697
… The purpose of this bulletin is to provide information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, Deduction Code 897. Affected Employees All CUNY … Dates Payroll deductions for the 2021 CUNY Charitable Campaign will begin in paychecks dated January 14, 2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignEfficiency of Warehouse Space (Follow-Up)
… issued to all State agencies inquiring about warehouse and storage space and the associated costs because there was no … it to pivot and perform a variety of different services outside of its mission. These responsibilities included the purchase, receipt, and storage of millions of pieces of personal protective …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… revenue without which the fund balance deficit would have been even greater. The Board failed to audit all claims as … regarding standards for computer use, remote access, breach notification, data backup, and disaster recovery. Key … equipment and systems, user access rights, remote access, breach notification, data backup and disaster recovery. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate controls over financial operations and reporting for the period January 1, 2011, to … Town of Davenport Financial Operations 2013M62 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62State Comptroller DiNapoli Releases School District Audits
… contingency plan. The district pays $10,500 for central site infrastructure support, which includes a disaster …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial operations from August 1 2014 through May 31 …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152