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CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
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)
… Objective Determine whether the Board ensured School funds are used in the most effective and economical manner. Key … Board did not have control over School funds or how they are used. Key Recommendations Negotiate changes in the terms … … Determine whether the Board ensured School funds are used in the most effective and economical manner …
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
… 31st of previous year. Affected Employees Employees who are Tier 6 members of ERS Plan Type 7Y Effective Dates …
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)
… Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation …
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 … audits of school districts and BOCES by our Office. … How is an audit scheduled …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledFort Ann Central School District - Fund Balance Management (2018M-119)
… Audit Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of … exceeding the statutory limit by 11.25 percentage points. The budgets overestimated appropriations by more than …
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)
… District officials have established adequate procedures to ensure that retiree health insurance contributions were … months (November 2016, February 2017 and September 2017) to determine whether contributions paid to the District were … and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
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)
… the payments were accurately paid in accordance with Board-approved contracts and agreements. District … by the Board. District officials generally agreed with our recommendation and indicated they planned to …
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)
… for maintaining fixed assets. Ensure all fixed assets with a value that exceeds the established threshold have a … are accurate and up-to-date. District officials agreed with our recommendations and indicated they plan to initiate …
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)
… Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … Towns of Niles and Sempronius. The Company is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231SUNY Bulletin No. SU-102
… ) and Location Mid Hudson Pay ( LMH ) will be included as salary for the calculation of Union Dues/Agency Shop Fees. … LOC and Location Mid Hudson Pay LMH will be included as salary for the calculation of Union DuesAgency Shop Fees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-102-change-union-duesagency-shop-fee-calculations-employeesAccounts Payable Advisory No. 13
… payments and overpayments; Validation that goods received match goods ordered; Validation that expenditures do not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsNyack Union Free School District – Reserve Funds (2014M-185)
… review reserve fund balances and determine if reserves are funded at appropriate levels and in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims … The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … 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)
… - pdf ] Audit Objective Determine whether the Village of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were … correction action. … Determine whether the Village of Mayville Village Board of Trustees Board ensured online …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… was improperly recorded as community education revenue. Fringe benefit costs were disproportionately charged to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationVillage of Belle Terre – Audit of Claims (2013M-87)
… claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of … deliberate audit of claims before payments are authorized in order to ensure that Village funds are being spent …
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)
… supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash receipts were … recorded and remitted timely and intact in the same form and amount as received …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237