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Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293State Agencies Bulletin No. 1718
… using mass transit, commuter highway vehicles, and car pools. Qualified parking is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter system. As … of these rejections, we estimated a total of $31.2 million in missed drug rebates. The encounter system rejected these … claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesCUNY Bulletin No. CU-762
… Descr (NY Barg U) T7 Plumbers Local 1 TN Plumbers Local 1 TV Plumbers Local 1 Background The City University of New … the employees in the above bargaining units (T7, TN and TV) are required to be covered under this program. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-762-cuny-nys-paid-family-leave-additional-bargaining-unitsSelected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes and it incurs indirect or … spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of … documentation and formal approvals are necessary for such costs. Key Findings The Authority did not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Hourly Based Information Technology Services
… a pricing schedule that defines the hourly bill rate for standard and specialty job titles. The hourly bill rates for standard titles are based on job title, skill level, skill … job title and region. In addition, the bill rates for all standard and most specialty title consultants are based in …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesUniversity at Buffalo – Selected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … for audit were documented and adhered to State travel rules and regulations. The 13 employees are athletic coaches … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… Objective To determine if the Office of General Services (OGS) has developed targets and … To determine if the Office of General Services has developed targets and plans to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) District … with their collective bargaining agreement. Union Free School District of the Tarrytowns – Fixed Assets …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… contingency plan. The district pays $10,500 for central site infrastructure support, which includes a disaster …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsComptroller DiNapoli Releases School District Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1354
… file interfaces to PayServ to reflect the conversion from legacy cost centers to the new accounting structure (Chart of … file interfaces to PayServ to reflect the conversion from legacy cost centers to the new account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialDutchess County Industrial Development Agency – Management Practices (2013M-251)
… 2012 to May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven … tax exemption incentives over the life of their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be receiving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCaledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it … not necessary or reasonably funded and the debt reserve in the debt service fund had $337,777 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Franklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … sufficient cash to pay its bills and other obligations when due, resulting in the County issuing short-term debt in …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Sullivan County – Fiscal Stress (2013M-81)
… of our audit was to determine the financial health of the County and identify causes of any identified fiscal stress … 1, 2011, through August 8, 2012. Background Sullivan County has a population of 77,547, is located in the … York State, and includes 15 towns and six villages. The County is governed by a nine-member Legislature. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… set of control procedures that can provide reasonable assurance that thefts of cash receipts will be prevented or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsUtica City School District – Financial Condition (2013M-341)
… our audit was to assess the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2013-14 fiscal year are $138.8 million. Key Findings … from the prior year, the District has very little cushion for managing unforeseen events. To meet short-term cash flow …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341