Search
Town of Philipstown – Financial Management (2024M-100)
… manage the Town’s financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s … the water district and resulted in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Village of North Haven – Collections (2024M-99)
… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections were properly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Selected Aspects of Safety and Security in Subway Facilities
… assistance intercoms, is maintained (working and tested). The audit covered the period from September 2019 through … such as intrusion (a person entering an area where they are not wanted) or cyberattacks, while safety is focused on … process to adjudicate why the alarm was triggered and what investigatory steps to take. Transit’s EMD is …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. … funds distribution functionality (See Section IX.4.A) in Project Costing to split expenditures systematically for … Section 15.E of this guide on how to set this up in the Project Guide) Interface LATS information into SFS Once an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for … 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and … July 1, 2014 through May 18, 2016. Background The purpose of our audit was to review the School's procurement and … Westminster Community Charter School Procurement of Professional Services 2016M375 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesWheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Background The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe … provide guidance or requirements for seeking competition when procuring professional services. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesDiNapoli Calls for State Procurement Reform
… is also committed to a high level of transparency and releases a monthly press release disclosing major state contracts and spending …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformNassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for the period July 1, … more than 202,000 students. BOCES, which provides programs to approximately 18,500 students, is governed by a … over the claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalOversight of Construction Management Contracts
… includes 180 State parks with opportunities for hiking, camping, swimming, golfing, and snowmobiling as well as 38 historic sites. Parks oversees a range of capital projects to improve these sites. In an effort to ensure certain capital projects are …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that … as defined in the Law, must enroll in the Program, comply with its requirements, and ensure that their bus drivers meet … steps to both identify motor carriers that must comply with the Law and enforce the Law’s requirements. We …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followMadison Central School District – Procurement of Professional Services (2015M-322)
… review the District’s process and procedures for procuring professional services for the period July 1, 2014 through … District officials did not always seek competition for professional services. The Board did not always formally approve contracts for professional service providers. Key Recommendations Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… a population of approximately 700. The Village is governed by an elected five-member Board of Trustees. Budgeted … a thorough and deliberate audit of all claims, either by the Board or by establishing an Office of the Auditor to fulfill the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … or implemented compensating controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Town of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system … 1, 2013 through October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and … Village of Sinclairville Water Operations 2014M362 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit … in place to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 percent) claims we reviewed were either not …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for an adjusted invoice. This process will result in a new voucher for the agreed upon amount. Select ChartFields …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingOversight of Drug Disposal
… to April 27, 2019. About the Program Unused, unwanted, and expired pharmaceuticals present a range of potentially … misuse, abuse, and addiction. Therefore, unwanted and expired pharmaceuticals must be disposed of to mitigate those … and are thus responsible for ensuring that any unused, expired, or otherwise unwanted drugs are properly disposed …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposal