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Johnsonville Fire District – Claims Processing (2017M-190)
… properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. … Board of Commissioners. Operating disbursements for the audit period totaled $216,953. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… whether District officials obtained required quotes for the purchase of goods and services for the period January 1, 2016 through September 1, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $480,000. Key Finding District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… the Authority’s internal controls over cash receipts for the period January 1, 2015 through August 17, 2016. … Executive appoints two Directors, the County Legislature Chair appoints two Directors and they jointly appointed one …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… - pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Commissioners … audit fire district Hamlin Morton Walker procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… to determine if internal controls were adequate to ensure that Company moneys were safeguarded for the period March 1, … Center Fire Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the … for minor weaknesses, controls are adequate to ensure that moneys are safeguarded and financial activity is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Determination of Residency for Tuition Purposes (Follow-Up)
… Purposes (Report 2019-S-58 ). About the Program The State University of New York (SUNY) is the largest … and agricultural and technical institutes across the State—and educating approximately 367,000 students with … of $12.5 billion and revenue of $14 billion, including State support totaling $4.3 billion and over $1.7 billion in …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… The Rush Fire District, located in Monroe County, is a district corporation of the State, distinct and separate from the Town of Rush. The Board … cards to certain District officials. The policy states that each credit card purchase is limited to $2,500 and must …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and … November 27, 2013. Background The Ischua Fire District is a district corporation of the State, distinct and separate from the Town of Ischua and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367IRS Pension Limitation – Forest Rangers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in the calculation …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… Units will no longer liquidate payments directly against a contract. Instead, Business Units will use a purchase order … be corrected through the following process. In the event that funds have since lapsed, please see Chapter XI, Section … invoice numbers. See Section 9.D – Refunds Owed to the State of this Chapter, for additional information on credit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderFacility Structure, Safety, and Health Code Waivers
To determine if the Department of Healths waiver practices are effectively addressing safety and risks related to physical plant standards at health care facil
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 2014 through June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health … of the lens in the eye – which cause vision problems. A cataract is corrected with surgery, which frequently … audit period and found Empire paid $162,887 for 164 claims that included a specific service code that contradicted the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil … prescription drug program costs about $2 billion annually. In accordance with the contract, CVS Health was required to … period, Civil Service received more than $600 million in commercial drug rebates. Key Findings We reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceVillage of Suffern – Budget Review (B18-6-4)
… million based on an average increase of 8 percent over the last five years. Therefore, the health insurance cost are …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Village of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2017-18 fiscal … Village of Endicott Budget Review B1747 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7DiNapoli: Local Sales Tax Collections Total $6.1 Billion, Up 5.1% in First Quarter
… $6.1 billion in the first quarter (January-March) of 2026, an increase of 5.1% ($295 million) compared to the same … -7.2% and -4.6%, respectively. Report First Quarter 2026 Local Sales Taxes Data Regional Table with Detailed …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-local-sales-tax-collections-total-%2461-billion-up-51-percent-in-first-quarterAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22m1.pdf