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Optional Service Credit Purchase Payments – Enhanced Reporting
… is through their Retirement Online member accounts. When taking pre-tax SCP deductions, you will still report the … payroll deductions Retirement Online notifies employers when to start and stop deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsMedicaid Program – Improper Medicaid Payments to a Transportation Provider
To determine whether Medicaid made inappropriate payments to a transportation provider The audit covered the period from September 26 2012 to December 31 2016
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerMaximus, Inc.
… of letters related to this contract. Key Findings We found Maximus charged DOH a fringe benefit rate of 86.33 percent … other Operational and Systems staff. This occurred because Maximus included the data centers staff in the same cost pool … a new fringe benefit rate for the Systems staff. We found Maximus did not charge DOH the negotiated labor rates for …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCircle of Friends – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualPersonal Income Tax Refunds
… tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and … tax refunds approved by the Department of Taxation and Finance Department for paymen …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… of the State, distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… operations to determine whether there were opportunities for cost savings for the period July 1, 2010, through June 5, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesSouthold Union Free School District – Claims Processing (2013M-183)
… The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Chautauqua County – Financial Condition (2023M-111)
… – pdf] Audit Objective Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely … took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability. Key … Determine whether Chautauqua County County officials adopted realistic budgets routinely …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… School officials approved disbursements without knowing what was purchased or whether the disbursements were for … certain grades on State exams but the cards were given to 19 teachers and support staff based on student grades. The … were not adequately segregated as she was able to make purchases, prepare checks, sign checks with a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollHammond Central School District – Financial Management (2024M-70)
Determine whether the Hammond Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… recommendations. The Secretary posted public election notices without ensuring they were complete and accurate. … provided by the independent auditor. Review public notices for Commissioner elections prior to posting to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … State Village Law (Village Law) Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the … required by GML Section 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16City of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedNewfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 22, 2013. Background The Newfield Central School District is located in Tompkins County. The District is governed by … Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Hampton Bays Union Free School District – Claims Processing (2013M-333)
… established adequate controls over the claims processing function that ensure claims are audited in a timely manner …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Town of Stanford – Financial Condition (2013M-225)
… 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of … Town of Stanford Financial Condition 2013M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings … officials did not periodically compare the amount of water produced with the amount billed and were unaware of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362