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Examination of Official Station Designation
… travel rules and regulations, travel between an employee’s residence and official station is considered commuting and is … 2013 and 2014 for the employee to commute between his residence and the alternate work location. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December … CVS Health was required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue … contract period of January 1, 2019 through December 31, 2023. Key Finding CVS Health has made significant progress in …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… rate schedules that did not correlate with the date of the service on the claims, and to calculate the … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … United to administer the medical/surgical benefits portion of the Empire Plan. United contracts with in-network …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsAccounts Payable Advisory No. 20
… for Accounts Payable Vouchers Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, … request documentation be sent to OSC or conduct an on-site review. In either case, supporting documentation must be … New York State Archives. Business Units must also comply with the requirements outlined in the Electronic Signatures …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsAccounts Payable Advisory No. 31
… Heating & Cooling Fuel Commodity 52030 H&C Commodity – Bio Oil 52031 H&C Commodity – Bio Oil Blend 52032 H&C Commodity – Chilled Water 52033 H&C …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Afton, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… solid waste management facilities and to contract with Franklin County, other municipalities, state agencies, … reviewed, the amount of collections recorded did not agree with the corresponding deposits made. Key Recommendations … collected as recorded in the system and on manual receipts with the amounts deposited and investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to … he was not paid for 56.25 sick days earned. Twenty-six claims totaling $83,562 contained no documentation to indicate they were audited by the claims auditor and 17 claims totaling $41,226 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… in Ulster County. The District, which operates six schools with approximately 2,555 students, is governed by an elected … treasurers and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. … that central treasurers file annual sales tax returns with the State. Require student treasurers to maintain cash …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Attica Central School District – Financial Management (2016M-127)
… in Erie County. The District, which operates three schools with approximately 1,300 students, is governed by an elected … to pay related debt service expenditures in compliance with statutory requirements. Money improperly residing in the … that benefits District residents and is in compliance with statutory provisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
… seven elected members. The District operates one school with approximately 230 students and 100 employees. The … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the … moneys in this reserve to other reserves, compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Parkland Alienation (2014-MS-5)
… "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use of municipal …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District resources for the period July 1, 2011 through … Hempstead Union Free School District Management of District Resources 2014M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… appropriate transparency through the budget process with public disclosure. Review all reserves and determine if … reserved are necessary, reasonable, and in compliance with statutory requirements. Ensure that District officials comply with the District’s purchasing policy and award professional …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalAlbany City School District – Separation Payments and Information Technology (2012M-251)
… are approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During … Except for two minor exceptions, which we discussed with District officials, we found that the District has … Accurately calculate separation payments in accordance with the provisions in employee contracts or Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by a seven … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Middlebury – Purchasing (2013M-212)
… quotes from vendors for one of the six purchases, costing $424, which was from the vendor who quoted the lowest price. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… million. Key Findings There was no indication that the Council approved the specific terms of the Executive … ever submitted specific compensation information to the Council for its approval. The Board did not periodically … Director is compensated in accordance with Board and Council approved amounts and annually submit authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… agreement. The Board did not enforce compliance with timekeeping requirements or implement procedures for … professional services nor enter into written agreements with the vendors. Key Recommendations Provide adequate … service contracts and enter into written agreements with the providers. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399