Search
Internal Controls Over Selected Financial Operations
… areas of revenues, payroll, procurement and procurement card expenditures, asset management, and travel expenses to … current and one former – SLA did not reconcile six travel card charges totaling $708 for the purchase of train … accurate receipt of information about outstanding travel card charges. Take appropriate follow-up action on …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… plan for NYSHIP. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with … rate schedules for the payment of inpatient and outpatient hospital services. Hospitals may be entitled to additional …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followCompliance With School Safety Planning Requirements (Follow-Up)
… (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The prescription drug program costs more than $2 billion annually. In …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… and their dependents. NYSHIP’s primary health benefit plan is the Empire Plan. UnitedHealthcare (United) … procedures). Ambulatory Surgery Centers (ASCs) are health care facilities focused on providing same-day surgical care. To help control costs, certain in-network ASCs have …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … our recommendations in the audit report City of Poughkeepsie Industrial Development Agency – Project Approval … established in 1974 for the benefit of the City of Poughkeepsie (City) and its inhabitants. The IDA is governed …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Town of Wells – Records and Reports (2024M-59)
… report – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s … Determine whether the Town of Wells Town Supervisor maintained complete …
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)
… the Supervisor or identify and correct a $2,406 erroneous refund that was issued. Key Recommendations Deposit and …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and District officials also did not develop a written vehicle and equipment replacement plan and three Board … totaling $847,113, the Board Chair’s original estimated vehicle and equipment replacement needs indicated the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… checks performed prior to working at the School. For one worker, School officials did not obtain clearance … their School. A School official told us that because the worker was previously cleared at another charter school, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… was to review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, … over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established policies and procedures. …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Wyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … their refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank … financial reports. Board minutes do not contain a resolution listing employee wages and salaries, nor does …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… did not properly allocate operating costs between the Town’s two water districts, and adopted budgets for one district … legal services provided to the municipalities by the Town’s Attorney. Key Recommendations Establish an equitable method …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Potsdam – Justice Court (2014M-014)
… and administering moneys collected from fines, bails, surcharges, and civil fees. During 2012, the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014DiNapoli: Tax Cap Below Two Percent
Property tax levy growth for local governments with fiscal years closing Dec 31 will be capped at 156 percent for 2021 according to Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentFund Financial Data – 2021 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data