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Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling $12,170. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andAccounting for TAN and RAN Premiums
Accounting for TAN and RAN Premiums
https://www.osc.ny.gov/files/local-government/publications/pdf/tan_ran_premiums.pdfClaryville Fire District – Budgeting Practices (2014M-59)
… separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59NYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated … with an estimated value of $216.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “One of the … market volatility and uncertainty will continue. We manage New York state’s pension fund to withstand tough challenges. …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdfGeneseo Central School District – IT Asset Management (S9-22-11)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… 2019-S-48 ). About the Program Empire State Development (ESD) is the chief agency responsible for the coordination of … development, marketing, and other forms of assistance. ESD offers more than 50 programs, encompassing more than 5,000 associated projects. ESD is statutorily required to report on its economic …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followValhalla Union Free School District – Financial Condition (2015M-333)
… operates four school with approximately 1,520 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Lyncourt Union Free School District – Financial Condition (2016M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62NYS Common Retirement Fund Reports First Quarter Results
… pension fund remains one of the nation’s strongest and best funded, providing state and municipal employees with … Charitable Trusts once again ranked the Fund one of the best funded in the nation. Only eight states had a funded … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsHammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Thousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… resale or donation of devices where possible. The agency’s full response is available in the audit. Audit Office of …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityAdministration and Collection of Real Estate Transfer Taxes (2017-S-88) 90-Day Response
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88-response.pdfPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… officials can purchase goods and services under existing State contracts to reduce duplicative contracting efforts and … contracts meet the competitive bidding requirements of New York State General Municipal Law. As a result, local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… It has consistently been ranked as one of the best managed and best funded plans in the nation. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… final offer or when agencies are seeking contracts in a single or sole source market, agencies should also involve … complex vendor proposals and who are adept in negotiating contract prices. EQUIPMENT MAINTENANCE Equipment maintenance … maintenance procurements in the New York State Contract Reporter (Contract Reporter). If the agency is seeking a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school … procedures to clear long outstanding receivables from the accounting records. … Mount Pleasant Cottage School Union …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialNYS Common Retirement Fund Reports Second Quarter Results
… the nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-results