Search
CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In … required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… in our initial report, Selected Controls Over the Property Tax Assessment Process ( 2015-N-1 ). About the … of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 million … every five years. There are four tax classes for property in New York City: Class 1 covers one- to three-unit …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… of homeless shelters in the City. The majority of shelters are operated by private providers through contracts with DHS. … that all shelters operating under its regulatory purview are providing security and protecting the physical safety of … for monitoring shelters’ security expenses to ensure they are appropriate and in compliance with contract requirements. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial … their interests in a written disclosure to the Board, as required by the code of ethics. Company officials did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Emergency Service Communication Surcharges (2017-MS-4)
… complete report - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was to determine whether … all the suppliers operating within the counties audited. As a result, county officials were unable to determine …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … officials have consistently over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Lindley – Financial Management (2012M-226)
… the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… The Town has two elected Justices and two Court clerks with financial responsibilities related to Court Operations. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to … Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. … by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its residents. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andWyandanch Public Library – Oversight of Library Resources (2013M-399)
… with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely changed … a comprehensive policy and written procedures governing payroll, pursue recovery of incorrect payments and restrict access to the payroll system to only those employees authorized to process …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… $400,000 in architectural and engineering services and may have incurred unnecessary costs by not complying with certain …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Broome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began … flat. While the County’s general fund seems to be in the early stages of recovery, the significant reliance and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … real property tax levy by more than $325,000. The District has not developed a multiyear financial plan that addresses … the District’s long-term operational needs or the use of unexpended surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… follow the specific requirements for the receipt of funds and maintain adequate and appropriate accounting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hempstead Union Free School District – Management of District Resources (2014M-253)
… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. … with approximately 6,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 … officials did not ensure that all employees were qualified for their positions. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m