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CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… of the prescription drug program averaged $2.5 billion per year. In accordance with the contracts, CVS Health was …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 32
… reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the Guide … , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the Internal Revenue Service (IRS) for reportable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… of our audit was to assess Fire Company controls over financial activities for the period January 1, 2012 through … located in Rensselaer County and provides fire protection services to the residents of Hoags Corners Fire District No. … for the use of debit cards including a requirement for authorization prior to the use of the card. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… budget totaled approximately $38,662 for the 2013 fiscal year. Key Findings The Board has not established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… The District’s budgeted appropriations for the 2013 fiscal year are $211,900. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Lakeland Fire District – Travel and Conference Costs (2013M-145)
… Commissioners. The District’s expenditures for the fiscal year ending December 31, 2011 were approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Jericho Fire District – Professional Services (2012M-236)
… The District’s total expenditures for the 2011 fiscal year were approximately $3.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… currently has two existing fire stations and is building a new fire station that is near completion. The Company’s … did not adequately plan for the construction of the new fire station. Because the Company did not solicit … finance construction is based on contingencies such as the sale of the two existing fire stations, continuation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… immediate Past-President, and the Directors. For the year ended March 31, 2012, the Company received approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period … The purpose of our audit was to evaluate the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overOrange County Community College – Information Technology and Financial Activities (2017M-111)
… policy is inadequate because it does not address all New York State General Municipal Law (GML) requirements. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… of approximately $4.6 million for the 2012-13 fiscal year. Key Findings Because City officials did not establish …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… and has not annually reviewed the procurement policy, as required by General Municipal Law (GML). We found that 17 … $1 million were not executed by the Council President as required by the Charter, but rather by the City Manager. We … exceptions with the procurement of goods and/or services from certain vendors. City officials did not regularly seek …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees … County of Franklin Solid Waste Management Authority Solid Waste and Recycling Charges and Host Community Fees 2016M418 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsBroome County – Financial Condition (2013M-224)
… County, located in the central southern portion of upstate New York commonly referred to as Southern Tier, has a …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224