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Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… water outlets in the District because they did not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial action plan that detailed which outlets were … officials identified and remediated all outlets that would have required it. The District’s initial testing results …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Since 2014, … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilBuffalo United Charter School - Financial Management (2018M-197)
… and control of the School’s finances. The Board did not have control over School funds or how they are used. Key … to periodically assess the terms and conditions of any management agreement to ensure it is reasonable and in …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197State Agencies Bulletin No. 1479
… System (ERS) members is $15,608. Background In accordance with Chapter 18 of the Laws of 2012, Legislation established … earnings limit for the 2016 fiscal year in accordance with ERS publications to $15,608. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employeesPort Washington Fire Department – Budgeting (2015M-209)
… to determine whether the Board adopted reasonable budgets for the period January 1, 2012 through June 30, 2015. … Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … governed by a five-member Board of Directors. Expenditures for 2014 totaled approximately $3.9 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209How is an audit scheduled?
… from a variety of sources and consider items that come to our attention such as the results of an analysis of … of local government entities that have been authorized to issue debt to finance deficits or recent legislation involving periodic …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledFort Ann Central School District - Fund Balance Management (2018M-119)
… limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … Fort Ann Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsCentral Valley School District - Separation Payments (2018M-153)
… employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in … review of separation payment calculations was performed for all payments processed in the payroll system during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153LaFayette Central School District - Fixed Assets (2018M-073)
… accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording … assets with a value that exceeds the established threshold have a tag identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Columbia County – Procurement (2017M-249)
… the County procured goods and services in accordance with General Municipal Law and the County’s procurement … bid. The County procured goods and services in accordance with GML and the County’s procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… authorized, supported, audited and paid in accordance with contracts for the period January 1, 2016 through July … Payments to vendors generally were made in accordance with contracts and represented actual documented …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Challenging a Determination – Article 14 Benefits
… calculated, you may request a hearing and redetermination to be held before a hearing officer. Your request must be in … process when we receive your written request. If you have questions regarding the hearing process, please review …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationAccounts Payable Advisory No. 13
… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… taxes and State aid. Key Finding District officials have established adequate controls over the claims processing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Village of Mayville – Online Banking (2020M-150)
… properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a … online banking policy or implement adequate procedures to monitor and control online banking transactions. A … agreed with our recommendations and indicated they planned to initiate correction action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Village of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited … audit of claims before payments are authorized in order to ensure that Village funds are being spent efficiently. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… are properly receipted, documented and accounted for. Town officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Town of Mooers - Cash Management (2020M-36)
… from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36