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Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. Background … Town Board (Board) comprising a Town Supervisor and four Board members. The Town’s 2013 budgeted … over $2.2 million, with the remaining work, scheduled for completion in December 2013, expected to incur additional …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-2302018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund … the 2017 annual report to the Board. Continue to work with this Office to identify areas of improvement to streamline …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditCUNY Bulletin No. CU-724
… for Deduction Code 897 will be available until December 3, 2021. Employees wishing to donate to Deduction Code 897 are … not available this year. OSC Actions OSC will end date all 2021 CUNY Charitable deductions that currently have no end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignTown of East Hampton - Budget Review (B21-7-11)
… 2022 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… 13 villages. "Allowable tax levy growth will be limited to 2% for a third time in four years for local governments … economic growth and fund essential services may lead to challenging budget decisions ahead.” The tax cap, which first applied to local governments and school districts in 2012, limits …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Bolivar – Community Development Block Grant (2013M-353)
… claims for completed work be submitted for approval and payment. Issue checks directly to the contractors for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Selected Personal Service Contracts
… The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation … were not in compliance with many of these requirements for both the BDO and Adrienne Driben personal service … the contracts with these two personal service contractors for nearly $3.9 million were necessary, appropriately …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 2048
… after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification … be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates … Employees with non-negotiated payroll checks are listed on the Control-D report NPAY539 for agency use. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksLewis County – Court and Trust Funds (2024-C&T-1)
… 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … information it received was accurate, complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Westchester County – Court and Trust Funds (2024-C&T-3)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Since 2014, … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, … Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and … in the initial audit report, having implemented the one recommendation from the initial report. … To assess the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal funds or value … Audit. Furthermore, accurate presentation of both the ALN and corresponding disbursements (net of refund transactions) … receipts and disbursements posted in the SFS. Non-cash benefits represent services and products provided directly to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsEarnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April 1, 2023 – March 31, 2024 $330,000 April … April 1, 2017 – March 31, 2018 $270,000 For Members of Tier 6 (Joined NYSLRS On or After April 1, 2012) New York …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… managed care recipients. MCOs send this information to DOH on encounter claims to DOH’s encounter system. DOH and its rebate contractor use the drug utilization information on the encounter claims to submit rebate invoices to drug … validated by system controls. We found that DOH does not have a process for performing detailed reviews of rejected …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebates