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Glen Cove City School District – Information Technology (2025M-144)
… network user accounts? Audit Period July 1, 2023 – May 14, 2025 Understanding the Audit Area School district officials must manage network … (but not limited to) student and employee names, dates of birth, addresses, medical information and social security …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Middlesex Hose Company, Inc. – Fundraising (2025M-148)
… review the Company’s U.S. Internal Revenue Service (IRS) Form 990. Understanding the Audit Area Company officials must … for recording and depositing cash and preparing bank reconciliations and fundraising reports. From January 1, … Company members issued tickets, or implemented other forms of tracking, to record the number of roast beef suppers that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Eldred Central School District – Building Access (S9-26-1)
… School District (District) officials properly manage and monitor building access accounts and devices? Audit Period … security and enabling school officials to manage and monitor entry points within educational institutions. These … Summary District officials did not properly manage and monitor building access accounts and devices (badges). As a …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Village of Whitehall – Records and Reports (2026M-9)
Did the Village of Whitehall Village ClerkTreasurer maintain complete accurate and timely records and reports
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … the Annual Financial Report AFR with the Office of the State Comptroller OSC as required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Union – Transparency of Fiscal Activities (S9-25-40)
… Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the Comptroller file the Annual Financial Report (AFR) with the Office of the State … Did the Town of Union Town Board Board provide for an annual audit of the Towns financial records and did the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Fine Fire District – Audit Follow-Up (2023M-81-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire … The purpose of our review was to assess the Fine Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … Oversight and Financial Management (2021M-60), released in August 2021. The audit determined the Board did not provide … Theresa Fire Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… years 2021 and 2022. As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was nine days late. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fTown of Schuyler Falls – Host Fee Payments (2026M-26)
… making it important that town officials ensure these fees are accurately calculated and paid. Accurate … 31, 2026, the Town had not received $329,588 in host fees that it was entitled to. Because officials did not … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Review of the Financial Plan of the City of New York, March 2022
Over the last two years, New York City has grappled with a catastrophic public health crisis along with multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2022.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil … prescription drug program costs about $2 billion annually. In accordance with the contract, CVS Health was required to … period, Civil Service received more than $600 million in commercial drug rebates. Key Findings We reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The prescription drug program costs more than $2 billion annually. In …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… and Consolidated Quarterly Reports submitted to OPWDD’s Regional Offices. Key Findings OPWDD needs to improve its … reimbursement claims do not provide guidance to the regional staff for when it is appropriate to request supporting documentation for expenses claimed and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsState Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008State Agencies Bulletin No. 1374
… agency payroll staff with OSC’s current Deduction Priority Schedule. Affected Employees Employees whose gross salary is … all active deductions. OSC Actions The Deduction Priority Schedule is used to determine the order in which deductions … agency payroll staff with OSCs current Deduction Priority Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedPark Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdf