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Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial activity was properly recorded and supported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesCity of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfMedicaid Program - Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16)
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16.pdfSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… records were annually reviewed, as required by the bylaws, or obtain the statutorily required annual audit. Key … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mTruxton Fire District – Board Oversight (2022M-123)
… of District financial activities and did not complete mandatory fiscal oversight training. The Board did not: … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members … and ensured the necessary internal controls and reporting requirements were in place. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of North Salem - Agricultural Exemptions (2018M-194)
… Determine whether the Town Assessor Assessor is properly administering agricultural real …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99X.4.C Contacts – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Contacts” section of the Vendor Record contains all contacts entered by the vendor. A vendor can have multiple contacts, but only one primary … The Contacts section of the Vendor Record contains information on all of the vendors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of non-payroll … initiated by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in … Determine whether the Board provided adequate oversight of nonpayroll …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… must also be corrected through the following process. In the event that funds have since lapsed, please see Chapter … Contract Expenditures . Process and Document Preparation: In the event that a Business Unit issues a payment against the wrong purchase order, and the funds in question are still active, the Business Unit must correct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderLeading the Way on Climate Investment
… in Climate Solutions Comptroller DiNapoli and the Fund have committed more than $20 billion to sustainable … . The Fund invests in clean energy, climate solutions, green buildings and infrastructure, and other sustainable … over 160 climate-related shareholder resolutions that have resulted in more than 85 agreements to enhance climate …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentEast Rockaway Union Free School District – Purchasing (2015M-253)
… District officials did not always retain necessary quote documentation with the claim vouchers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Pearl River Union Free School District – Fixed Assets (2022M-126)
… officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be attributed to … Board-adopted fixed asset policies. We found that (some assets had multiple exceptions): 21 fixed assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… mandatory fields on the header level are business purpose, report description, official station, employee’s … Update” published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID … destination locations, enter the street address of the last business-related destination to which the employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement … approximately $1.5 million. Key Findings The Board has not developed policies and procedures for cash receipt and … issued for all transactions, and the youth center does not have a cash drawer, safe or lockbox. Not all claims were …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Scarsdale Union Free School District – Overtime (2022M-105)
… pdf] Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime … Determine whether the Scarsdale Union Free School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Medicaid: Enrollment Growth, COVID-19 and the Future
Monthly enrollment in the Medicaid program has grown by about 5 percent per year since January 2007, and exceeded 7 million for the first time in February 2021.
https://www.osc.ny.gov/files/reports/pdf/medicaid-enrollment-growth-covid-19-and-the-future.pdfSales Tax Growth Strengthens for a Third Year: 2018 Collections Up 5.3 Percent
Local sales tax collections in New York State were $17.5 billion in 2018, a 5.3 percent increase over the previous calendar year and the third consecutive year
https://www.osc.ny.gov/files/local-government/publications/pdf/2018-local-sales-tax-collections.pdfAssessment of the Thruway Authority's Finances and Proposed Toll Increase, August 2012
In 2012, the New York State Thruway Authority announced that it was in the process of imposing a 45 percent average toll increase for some commercial vehicles.
https://www.osc.ny.gov/files/reports/special-topics/pdf/thruway-policy-08142012.pdf