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Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)

… our initial audit report, Empire BlueCross – Overpayments for Physician-Administered Drugs (Report 2021-S-33 ). About … The Empire Plan is the primary health insurance plan for NYSHIP, providing over 1 million members with four types … Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …

https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-follow

Broadalbin Youth Commission - Financial Operations (2018M-19)

… written intermunicipal agreement. The Board cannot ensure all collections were remitted and deposited. Claims were not … for any cash, checks or money orders received. Audit all claims before payment. Commission officials generally …

https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19

Ontario County - Sheriff's Department Civil Division Operations (2019M-47)

… controls were implemented. Receipts were issued for all payments received. Audit trail reports were reviewed to … or implement compensating controls. Issue receipts for all civil judgments. Review audit trail reports for any …

https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47

Yates County – Sexual Harassment Prevention Training (S9-23-07)

… complete report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor the completion of …

https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07

City of White Plains – Sexual Harassment Prevention Training (S9-23-1)

… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1

Niskayuna Central School District – Capital Improvement Fund (2019M-134)

… and ensured that work completed was within the scope of the project. We reviewed the project budget and all 136 … capital project. There were no recommendations as a result of this audit. … Determine whether District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134

Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)

… The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District … were not properly rendered by the CPA firm. Ensure that all claims contain sufficient documentation prior to … policies and procedures are effectively communicated to all involved employees. Periodically review computer system …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-and

XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management

… program or objective and, therefore, cannot be identified to only a specific contract. Such costs are generally classified … time, space, units of service or percentage of funding. To avoid any potential misunderstanding, each grant contract …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations

Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)

… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not … when they are received, properly assess penalties to all tax payments that are not received by the due date and …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a … held at the library in 2013 and did not ensure that all program performers and presenters signed contracts with … she should be designated as an employee. Audit and approve all claims before payment is made by the Treasurer. … …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The Company is a not-for-profit … Key Findings The Company did not have adequate controls in place to ensure that Company funds were safeguarded. The … provide detailed guidance for Company officials and staff on all financial operations, including cash disbursements, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster … and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. Most … student treasurers include, collect and remit sales tax on applicable sales; and ensure that central treasurers file …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77

Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… many credit card accounts may be established, limit the number of credit cards to be issued, and address to whom the … Amend the credit card policy to address the number of credit card accounts and cards to be maintained, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards

Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)

… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … other bills prior to audit that are not allowed by Town Law. For example, the Board approved the payment of claims … all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operations

Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)

… 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165

Woodbourne Fire District – Board Oversight (2023M-98)

… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Town of Smithtown – Departmental Operations (2017M-66)

… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks … 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66