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LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… not issued.) 2007 Audited (A management letter was issued and can be found at this link.) 2006 Audited (A management … 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 Meeting Agenda Meeting Agenda March 5, 2020 Meeting Agenda January 9, 2020 … Archive of Reports Statements Meeting Minutes and Financial Plans from the Local Government …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” … for generating vouchers with similar information, such as utility bills. The template vouchers may be copied into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleAnthem Blue Cross – Coordination of Benefits With Medicare (Follow-Up)
… included in our initial audit report, Anthem Blue Cross – Coordination of Benefits With Medicare (Report … NYSHIP, serving about 1.1 million of the members. Anthem Blue Cross (Anthem) administers the Hospital Program of the … included in our initial audit report Anthem Blue Cross Coordination of Benefits With Medicare Report …
https://www.osc.ny.gov/state-agencies/audits/2026/07/08/anthem-blue-cross-coordination-benefits-medicare-followPreferred Source Contracting
… contracts in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best … advance social and economic goals, certain providers have “Preferred Source” status under the law. The acquisition of … for digital printing services. Other Related Audit/Report of Interest Department of Taxation and Finance: …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingRensselaer County – Public Health Department Receipts (2013M-18)
… and provides various services including public safety, public health, social services, and public works. For the … Rensselaer County Public Health Department Receipts 2013M18 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Village of Liberty – Budget Review (B4-14-9)
… 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over $820,000 for the sanitation fund. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Eldred Central School District – Budget Review (B4-15-3)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central … in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key Findings Except for the items noted, we found the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Village of Belmont – Water and Sewer Operations (2014M-101)
… was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. … four-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1 million, including $451,000 for the general fund, $216,000 for the water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Village of Washingtonville – Financial Condition (2013M-346)
… year were approximately $3.9 million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village officials did not always adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Selected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due. The audit … To determine whether the New York State Thruway Authority ensures that efforts are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 1920
… Affected Employees Employees who are overtime eligible and in the Agency Police Services Unit (APSU) – BU31 are … was calculated using the factor of .00075 based on a denominator of 2,000 hours. The new agreement changes the … will be paid using the overtime factor of .00072, based on a denominator of 2,080 hours. Effective Dates The retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeHuman Resource Practices
… HR develops local human resource-related policies in conjunction with SUNY System Administration, maintains … example: Upstate paid 12 employees a total of $4.7 million in additional compensation for work beyond their regular job … Upstate paid $1,374,670, 20 (amounting to nearly $940,000 in payroll costs) were deemed not useful, of poor quality, or …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Comptroller DiNapoli Releases Municipal & School Audits
… safeguard all assets, it did not provide detailed guidance for maintaining inventory records for most IT assets because the dollar amount of most IT … the policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… on the Medicaid program, uncovering billions of dollars in waste, fraud and abuse. Our role is to help lower Medicaid … significant cost savings, revenue enhancements and waste. That mission will continue in earnest as the state … the cost of prescription drugs for state residents who are eligible for both Medicare and Medicaid. From Jan. 1, 2017 to …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueXI-A.2 Purchase Requisitions – XI-A. Purchasing
… with a Contract Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or … a preferred source, centralized contract, or discretionary purchase, the requisitioner should select the Use Procurement … ordering address on the requisition carries over to the purchase order. If there is more than one ordering address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… living conditions, financial mismanagement and prolonged vacancies, leaving thousands of affordable apartments at risk … oversight over their finances, resulting in long-term vacancies for high-demand middle-income housing. I look … loss and faced significant maintenance needs. Long-Term Vacancies . Audits determined that weak oversight allowed …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… located in Rochester, New York, provides special education services to children with learning disabilities in grades 5 … in overstated mortgage interest costs and $7,980 in contracted direct care expenses that were not reasonable or … $21,729 in other than personal service costs for a contracted program that might no longer be necessary. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. Background Kinderwise is an SED-approved, for-profit special education provider located in North Salem, … three and four years of age. Kinderwise is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… compensation and the approval and monitoring process for certain projects from January 1, 2008, to August 31, … County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always clear when … the ACIDA or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalTown of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a … Town of Bridgewater Financial Operations 2013M309 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309