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North Colonie Central School District – Claims Processing (2013M-9)
… for the 2012-13 fiscal year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted claims … all claims are properly authorized, itemized, supported and that goods and services have been received in the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andState Agencies Bulletin No. 2192
… Employees: Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 78, 79, 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseTown of Sheridan – Shared Services Costs (2023M-74)
… and the operating group Chadwick Bay Intermunicipal Water Works (CBI). Because the Board did not monitor the IMA’s … rent. Take appropriate measures when conveying real property to help ensure the conveyance is in the best …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Wallkill Central School District – Claims Auditing (2023M-52)
… corrective action. Appendix B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … we audited travel expenses of high-cost travelers in the State, each of whom incurred over $100,000 in travel expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesReal Estate Portfolio
… and accuracy of annual property reports before they are published. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioSelected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Central Islip Union Free School District – Financial Management (2013M-380)
… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in combined operating surpluses totaling more than $25 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380City of Amsterdam – Recreation Department (2023M-29)
… . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not support the number of tickets … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. … in accordance with agreements they negotiate with member hospitals, including St. Mary’s. Empire’s payments to St. … costs to acquire them. Key Findings We reviewed one claim payment to St. Mary’s for special items and determined Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. … in accordance with agreements they negotiate with member hospitals, including Englewood. Empire’s payments to … costs to acquire them. Key Findings We reviewed one claim payment to Englewood for special items and determined Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… school district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. … in accordance with agreements they negotiate with member hospitals, including Saratoga. Empire's payments to Saratoga … costs to acquire them. Key Finding We reviewed one claim payment to Saratoga for special items and determined Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januarySelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. … in accordance with agreements they negotiate with member hospitals, including Bassett. Empire’s payments to Bassett … costs to acquire them. Key Findings We reviewed one claim payment to Bassett for special items and determined Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently overestimated … as required. As a result, the District was not transparent with taxpayers and has levied more taxes than necessary. Key Recommendations Reduce surplus fund balance to comply with the statutory limit. Reduce the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the … the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is primarily …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield’s (Empire’s) payments to Albany Medical Center (AMC) for special items were made … To determine if BlueCross BlueShields Empires payments to Albany Medical Center AMC for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Clarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general fund appropriations from 2018-19 through 2020-21 by a total … or more than 6 percentage points above the 4 percent legal limit. Key Recommendations Develop budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over