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Disposal of Electronic Devices
… The Policy therefore requires that all electronic media (e.g., hard drives and other memory components) in …
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)
… five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug … December 31, 2018. In accordance with the contract, CVS Health was required to negotiate agreements with drug …
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)
… Service), provides health insurance coverage to over 1.2 million active and retired State, local government, and … The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … to Civil Service. As a result, Civil Service was due $2,240,798 in rebates. Key Finding CVS Health officials …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow2018 Annual Audit
… claims were appropriate and complied with (i) the New York State Workers’ Compensation Law and (ii) mandated fee … in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. From January through March 2018, the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
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)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
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)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Upper Jay Fire … The purpose of our review was to assess the Upper Jay Fire …
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)
… Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) progress, … our recommendation in the audit report Town of Hempstead Local Development Corporation – Project Approval … established in 1966 by the Board of the Town of Hempstead (Town). THLDC’s Board is composed of seven members …
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)
… (Board) established adequate long-term capital and financial plans and provided adequate oversight over financial operations. Key Findings The Board did not establish adequate long-term capital and financial plans and did not provide adequate oversight over …
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)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and … fund balance that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Purpose of Audit The purpose of our audit was to examine the City's internal controls over … January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … City of Little Falls Internal Controls Over Selected City …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… ensure that all cash disbursements are approved prior to payment and supporting documentation is properly maintained. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Stanley Fire District, located in Ontario County, is a district corporation of the State, distinct and separate … controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsNassau County – Contract Approval Process (2012M-192)
… Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Gouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, … of the fund balance appropriated in the general fund not being used to finance operations. The District’s reported …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, … 985 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… Adopt realistic budgets using actual financial results from prior years to project expenditures. Maintain unassigned … fund balance within the allowed legal limits. Develop a plan to use surplus fund balance in a manner that benefits … to pay for the cost of judgments and claims arising from the tax roll in the year the moneys are deposited. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mVillage of Parish – Board Oversight (2012M-240)
… all claims to ensure they included evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were … of claims and that Village officials and employees obtain price quotes as required by the Village’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Mount Morris – Justice Court (2013M-152)
… 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village … reported 1,817 cases and collected a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice … upon resignation. Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152