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CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)

… by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving over …

https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil

Rochester Academy Charter School – Credit Cards (2022M-208)

… $68,523) of the tested credit card charges did not have a receipt or did not have an itemized receipt and 48 percent (232 totaling …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208

Saratoga Springs City School District – Procurement (2023M-25)

… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25

Town of Franklinville – Procurement (2024M-56)

… that goods and services were procured in the taxpayers’ best interests and may have missed opportunities to reduce …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… (ESCO) or enter into a written contract with the ESCO for the procurement of natural gas. For nearly a decade, paid natural gas rates that were on … during our audit period had competition been sought for the supply of natural gas. Key Recommendations Procure …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… the monthly fuel claims were audited, as required. As a result, the District was unaware its fuel card vendor began … high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records prevented us from …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did … statements were reviewed or whether jobs were created and/or retained. Twelve loan files lacked documentation to … used properly. Four active loan agreements were altered, and three loans were made without Board approval. Loan …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… for District purposes. Key Findings District officials did not ensure non-payroll disbursements were properly procured, … that competitive bids or quotes were obtained or not required, itemized receipts or documentation of prior … service providers paid $769,931 in 2019, officials did not seek competition or provide documentation that …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Bethpage Public Library – Procurement (2019M-219)

… Library (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with the Library’s policies. Key Findings The Board did not ensure goods and services were procured competitively and in accordance …

https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… was overstated by $81,929. Annual financial reports (AFRs) have not been filed since 2016, as required by New York State … Town Law (Town Law) Section 123. The issues identified may have been detected if the Supervisor presented his accounting …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Town of Byron – Procurement (2024M-11)

Determine whether the Town of Byron Town officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services

https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11

Red Hook Central School District – Inventories (2023M-133)

… periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Pembroke Central School District - Investment Program (2023M-130)

… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the … and indicated that they have initiated or plan to initiate corrective action. … Determine whether Pembroke …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… annual inventories were not conducted, and we were unable to locate approximately $31,000 in capital assets, which … 130 assets with a historical recorded cost (also referred to as a purchase price) totaling approximately $133,000 and … approximately $88,000 did not identify the employee to whom the assets were issued. Eight capital assets totaling …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Village of Earlville – Collections (2024M-128)

… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …

https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128

State Agencies Bulletin No. 894

… OSC Actions: Automatic Processing of Increases After payroll processing for Pay Period 1 is completed, OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civil

CUNY Bulletin No. CU-723

… to provide agency instructions for processing the December 2021 Uniform Allowance Payment. Affected Employees City … effective in Institution Pay Period 19C paychecks dated 12/16/2021. Eligibility Criteria Employees in CUNY Campus … be in Active pay status for at least 200 working days from January 1 to November 15 $478.57 Staff Nurse (hourly) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-payment

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … budget are reasonable. The city faces potential increased salary costs when one of its expired collective bargaining … budgets. The lack of accurate accounting records also increases the risk of loss or unauthorized use of village …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0