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IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… 10.555 National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsXII.7.D Expedite Requests – XII. Expenditures
… OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to approve vouchers within two business days after agencies have entered the vouchers in the … a vendor receiving payment one day earlier than the normal business process. Process and Document Preparation: When an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… receivable entry associated with the expense report for the amount due. The SFS prevents an employee from submitting an expense report for reimbursement unless the Due to State is refunded to the … will remain in the wallet until it is fully reconciled. For more information on how to apply a Due to State Offset to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the total project costs are … their federal grant to use as their project across all funding sources. The report supports agency projects with the … Agencies will be able to report on the costs against each funding source even though the total project costs are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingSecurity Over Critical Systems (Follow-Up)
… in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the Program The Hudson … was to determine whether security over HRBRRD’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data. Our audit covered the period from June 2023 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followCollection and Use of Oil Spill Funds (Follow-Up)
… in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the … York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) to pay for the cleanup and removal of … were weaknesses in the Department’s oversight of Major Oil Storage Facilities ( reporting and facility registration, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWage Theft Investigations (Follow-Up)
… reports that track information to monitor these plans and alert senior management to accounts in arrears. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followCollection of Medicaid Accounts Receivable (Follow-Up)
… in our initial audit report, Collection of Medicaid Accounts Receivables (Report 2009-S-59). Background Our … Department of Health (Department) effectively recovered accounts receivable when Medicaid overpaid providers. For the … to act more effectively to collect about $37 million of accounts receivable attributable to inactive providers, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCollege at Purchase – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … students at local hotels has been the practice since 2002. Our examination found the expenses were appropriately … at New Paltz: Selected Employee Travel Expenses (2012-S-140) State University of New York College at Cobleskill: …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesSelected Personal Service Contracts
… Purpose To determine whether two selected Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and … oversight. Other Related Audits/Reports of Interest Empire State Development Corporation/New York State Council …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsDisposal of Electronic Devices
… Policy therefore requires that all electronic media (e.g., hard drives and other memory components) in these devices be … a directive requiring that all surplus computers have the hard drives removed and shredded, this will no longer be an …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Our audit covered the period January 1, 2014 through June 30, 2017. We reviewed the rebate revenue generated from … rebate revenue to Civil Service that it collected. As a result, Civil Service was due $2,052,653 in rebates. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, CVS … revenue generated from agreements CVS Health had with six drug manufacturers and found that CVS Health did not … we identified in the initial audit. Of the report’s six recommendations, three were implemented and three were …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow2018 Annual Audit
… than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling nearly …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditRidge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual financial report … five-member Board governs the District and is responsible for its overall financial management. The Board appoints a … as the District’s chief fiscal officer and is responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress as of June 2025 in implementing our recommendation in the audit report Town of Hempstead Local Development Corporation Project Approval and Oversight 2021M37 released in September
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
Determine whether the Richford Fire District District Board of Commissioners Board established adequate longterm capital and financial plans and provided adequate oversight over financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Long Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147