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Town of Cohocton – Procurement (2025M-13)
… practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Village of Herkimer – Payroll (2025M-37)
… did not review or certify payroll registers, a detailed record of all payroll information for a specific pay period, … before officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Spencer – Disbursements (2025M-35)
… Audit Period January 1, 2023 – September 30, 2024 Understanding the Program The Town paid 647 non-payroll … abstract, which is a list of all claims that have been audited and approved for payment. Sixteen disbursements … balance of $8,700 with the vendor as of September 25, 2024.The use of credit accounts without Board oversight …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Handbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsTown of Danby – Audit Follow-Up (2022M-8-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of … and collects fees for a variety of purposes, including marriage, dog and environmental licenses, and certified …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract … procurement record and all documentation necessary for OSC to complete its review, including, but not limited … and selection report or summary; the Request for Proposal (RFP) or Invitation for Bid (IFB); the evaluation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsOversight of the Educational Opportunity Program
… student eligibility, and acceptable use of funds. Each participating campus must develop a plan … is responsible for, among other things, ensuring that EOP funds are used in a manner consistent with both the … is monitoring EOP, and campuses were generally using the funds for allowed purposes. However, we identified …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a competitive process when procuring professional services? Audit Period January 1, … includes three recommendations that, if implemented, will improve the Town’s procurement of professional services. …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58CUNY Bulletin No. CU-809
… of this bulletin is to provide instructions to agencies for processing the CUNY 2021-2024 Retroactive Blue and White … Description S6 CS Forum Loc300 White Collar SF DC37-Local 2054 SJ DC-37 Local 375 T3 Projectionist Local 306 T9 DC-37 … from 2021 through 2024 have been authorized. Effective Dates: The Retroactive General Salary Increases will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueState Agencies Bulletin No. 1110
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
Business Units must use a Centralized Corporate Customer to create a revenue contract in the SFS for Interagency billing and payment processing and to track revenue received from Federal Grant sources
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersState Agencies Bulletin No. 1852.1
… temporary relief for employers and employees using the automobile lease valuation to determine the value of an employee’s personal use of an employer provided automobile. Affected Employees Employees with … three (3) years. Note: Agencies who originally used the automobile lease valuation rule to calculate the value of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… does not affect the amount, consideration, scope or other terms of such contract, must be submitted to OSC for approval … agency is not using the Grant Master contract. A. CONTRACT TERMS AND CONDITIONS Multiyear Agreement A multiyear agreement must contain certain terms and conditions, described below and must include the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and … not audit, or cause to be audited, the records of various offices and departments. The Board’s failure to examine these …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andDiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… of the Village of Norwood, pleaded guilty to grand larceny in the second degree for stealing $73,725 from the village. … the New York State Police for their partnership. Justice is now served on behalf of Norwood residents.” Berger stole … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program and to … determine the extent to which improper enrollments may have caused Medicaid overpayments. Consequently, readers of …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… six recommendations included in our initial audit report, CVS Health - Accuracy of Drug Rebate Revenue Remitted to the … 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… serving 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug … December 31, 2018. In accordance with the contract, CVS Health was required to negotiate agreements with drug … report, issued on August 21, 2020, sought to determine if CVS Health remitted commercial drug rebate revenue related to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… Protection (BERP), whose duties include licensing and inspecting approximately 1,100 radioactive materials … facilities (RAM facilities), as well as registering and inspecting approximately 9,900 radiation equipment facilities …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-and