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Operational Advisory No. 13
… System (SFS). Guidance After the close of business on July 31, 2017, OSC will be closing June 2017 . SFS will … is closing, the transaction needs to be completed by 3 PM on July 31th to be picked up in the nightly batch. All … Financial Operations , Chapter XIV, Section 2 , provides key data elements and explanations on the appropriate use of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsControls Over CUNY Fully Integrated Resources and Services Tool
… student employees whether active, inactive, or retired. Key Findings We concluded that CUNY’s processes and controls … requires an approved access form; however, no form was on file for this student. The student, who was not an … not detail the findings and recommendation in this report. Key Recommendations Require CUNY Central and the campuses to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-tool2015 Year End Report
… and submitted to our Office for approval prior to payment. Key Findings Our examination of daily payment requests, … to review the remaining 320 claims for $232,000. Key Recommendations Continue to reinforce the importance of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportMaximus, Inc.
… the third in a series of letters related to this contract. Key Findings We found Maximus charged DOH a fringe benefit … negotiated labor rates, DOH could have saved over $44,000. Key Recommendations DOH should have Maximus adjust its …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incFuel and Services
… and review $320,579 in fuel purchases from eight vendor. Key Findings We found that DMNA did not follow, or did not … the appropriate prevailing wage rates to their employees. Key Recommendations Conduct procurements in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Office of Children and Family …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsPersonal Income Tax and Property Tax
… million credits for payment totaling nearly $1.7 billion. Key Findings We returned 12,783 questionable or inappropriate … for follow-up evaluation and appropriate action. Key Recommendations. Review 12,783 refunds totaling $41.3 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxEfficiency of Warehouse Space
… because there was no central source for this information. Key Finding OGS has made progress in reducing leased … to first evaluate and reduce leased warehouse space. Key Recommendations Identify all State warehouses – both …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed discrepancies between the drug … As a result, Civil Service is due $453,029 in rebates. Key Recommendations Remit $453,029 in drug rebate revenue to …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceSecurity Over Critical Systems
… to use of the land surrounding the Great Sacandaga Lake. Key Findings Overall, the District has demonstrated effort … including documenting certain policies and procedures. Key Recommendation Develop relevant policies and procedures …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed the rebate revenue generated from … As a result, Civil Service is due $2,240,798 in rebates. Key Recommendations Remit $2,240,798 in rebate revenue to …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCity of Lackawanna – Garbage Collection Fees (2021M-206)
… solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill … will result in continued inaccurate billing in the future. Key Recommendations Develop comprehensive written policies …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… budget totaled $563,000 for the 2012 fiscal year. Key Findings The Board generally provides adequate oversight … payroll accounting services, and fire-related services. Key Recommendation Ensure that all claims, other than those …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Troy – Budget Review (B5-16-15)
… for review while the deficit obligations are outstanding. Key Findings Significant revenue and expenditure projections … have not adopted a local law to override the limit. Key Recommendations City officials should identify funding …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Southold Union Free School District – Claims Processing (2013M-183)
… period, the District paid claims totaling $24,547,479. Key Finding District officials have established adequate … prepared after the invoice was received from the vendor. Key Recommendation Ensure that purchase orders are prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… 2015-16 fiscal year totaled approximately $129.26 million. Key Findings The purchasing policy and regulations do not … service providers that were paid more than $1,000. Key Recommendations Revise its procurement policy and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that disbursements … and six payments of $8,987 paid to other vendors. Key Recommendations The audit report includes 10 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementTown of Wells – Records and Reports (2024M-59)
… to effectively manage the Town’s financial operations. Key Findings The Supervisor did not maintain complete, … by New York State Town Law (Town Law) Section 123. Key Recommendations The audit report includes five …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… reported collections accurately and in a timely manner. Key Findings The Clerk generally recorded and reported … and correct a $2,406 erroneous refund that was issued. Key Recommendations Deposit and remit all collections within …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78