Search
Oswego County – County Bridge Maintenance (S9-13-8)
… the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County … from 2002 through 2011, the County had an average of 21 flags. We examined all 89 flags issued during the period 2007 to 2011 to review for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $9,327 from St. Luke’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… in accordance with agreements they negotiate with member hospitals, including St. Peter's. Empire's payments to St. … Health Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health … Insurance Program: Payments for Selected Items to Selected Hospitals (2010-S-74) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… in accordance with agreements they negotiate with member hospitals, including Mount Sinai. Empire's payments to Mount … Health Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health … Insurance Program: Payments for Selected Items to Selected Hospitals (2010-S-74) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31XII.6.L Replenishing an Advance Account – XII. Expenditures
… Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific … Value” function in the Statewide Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… such a clause provides the vendor with the ability to walk away from its obligations under a contract, without … the vendor should not be provided with the ability to walk away from its contractual obligations without the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… in accordance with agreements they negotiate with member hospitals, including Arden Hill. Empire’s payments to Arden … Health Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health … BlueShield - Payments for Selected Items to Selected Hospitals ( 2010-S-74 ) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if Empire BlueCross BlueShield's (Empire's) payments to State University of New York's Stony … made according to the provisions of the agreement between Empire and Stony Brook. Background The New York State Health … To determine if Empire BlueCross BlueShields Empires payments to State …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… follow. Department Operations: Personal Service (PS): PS – Regular PS – Temporary Service PS – Holiday/Overtime Compensation …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewTown of Dover – Financial Activities (2013M-139)
… The Town of Dover is located in Dutchess County and has a population of approximately 8,700. The Town is governed by the Town Board, which comprises four elected members and … disbursed money during the preceding fiscal year. Conduct a thorough and deliberate audit of claims for payment against …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Mamakating – Records and Reports (2015M-164)
… and reported financial transactions for the period January 1, 2014 through January 23, 2015. Background The Town of Mamakating is … and reported financial transactions for the period January 1 2014 through January 23 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Lyndon – Purchasing (2013M-149)
… April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is … The Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution stating that … Adopt and annually review a purchasing policy, in accordance with statutory requirements, to provide …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Rochester City School District – Budget Review (B20-2-1)
… 2018-19 and 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s … Findings Due to several inaccurate estimates, the District is on track to incur a 2019-20 budgetary deficit of … Our Office developed a two-part approach. The first effort is the recent review of the adopted budgets for the 2018-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… and the Director of the Office of Management and Budget (OMB) to collect and distribute current information on federal domestic assistance programs. In 1984, the OMB issued Circular A-89: Federal Domestic Assistance Program … awarding agencies to provide annual information to GSA and OMB on all domestic assistance programs and activities that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… complied with adopted resolutions regarding legal services for the period January 1, 2012 through November 27, 2013. … five-member Town Board. General fund appropriations for 2013 totaled $681,205. Key Findings The Board did not … the Town’s two water districts, and adopted budgets for one district were unreasonable, resulting in annual …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Making Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… through February 11, 2016. Background The Honeoye Falls-Lima Central School District is located in the Towns of … Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … The District must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCooperstown Central School District – Financial Management (2024M-65)
… did not properly manage fund balance and reserves. As a result, the Board and District officials were not … and District officials: Overestimated appropriations by a total of over $5.5 million and appropriated $2.6 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… As a result, projects were missing applications, cost-benefit analyses, project agreements and uniform tax … monitoring. Background The IDA is an independent public benefit corporation established in 1974 for the benefit of … and overseeing the IDA’s financial and operational affairs. The Board contracted with a consultant to handle …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-f