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Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes the Village of Esperance within … Town of Esperance Fund Balance 2016M405 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… complete report - pdf] Audit Objective Determine whether the Ogdensburg City School District (District) maximized … for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by … services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ellenville Central School District – Network User Accounts (2022M-18)
… of our test. Established written procedures for granting, changing or disabling network user accounts. Key … Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a list of authorized user accounts and routinely evaluate and disable any unnecessary user accounts. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Peekskill City School District - Network User Accounts (2021M-195)
… network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of General Services (OGS) cooperative bids to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings … District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the … properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andHarrisville Central School District – Claims Audit (2016M-215)
… Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… Determine whether Northeastern Clinton Central School District District officials applied for all applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidElba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Multiple Dwelling Property Inspections (2018-MS-1)
… Determine if municipalities are utilizing resources to perform FSPM inspections of residential buildings with … or nonexistent MD inspection programs and Utica did not have a feasible program. Follow-up on violations did not always occur timely to ensure violations were resolved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… County has a population of approximately 374.500 within an 812 square-mile area and is governed by a 21-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80SUNY Bulletin No. SU-304
… Lump Sum Payments. Affected Employees Active employees in Bargaining Unit 08 with the following Comp Rate Codes: … both the Fall and Spring semesters may be made beginning in Administration Pay Period 2L, paychecks dated 05/12/2021. … Payments for the Fall semester only may be made beginning in Administration Pay Period 2L, paychecks dated 05/12/2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-304-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2020Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired and you die more than one year after leaving public … Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Walton Fire District – Financial Operations (2017M-238)
… 2012. Key Recommendations Adopt realistic budgets based on expected expenditures. Develop a fund balance policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Division of Housing and Community Renewal Bulletin No. DH-61
… Purpose To inform the Division of Homes and Community Renewal of OSC’s automatic processing of the … To inform the Division of Homes and Community Renewal of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-61-october-2013-district-council-37-dc37-longevity-lumpState Agencies Bulletin No. P-833
Amend Procedure to Process Workers' Comp Supp Program for PS&T Emp NU 05
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-833.pdfUnitedHealthcare Insurance Company of New York: Overpayments for Physician-Administered Drugs (2021-S-32)
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s32.pdfNew York State Health Insurance Program - Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (2022-S-24)
To determine whether CVS Caremark paid claims under the correct prescription drug plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s24.pdf