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Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties. … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed her financial duties …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… school year by September 15, 2020 as required by New York State Education Department (SED) regulations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingNewcomb Central School District - Claims Audit (2023M-159)
… We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s … The purpose of our review was to assess the Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… the State Comptroller (OSC). The Treasurer did not prepare bank reconciliations. Key Recommendations Amend the bylaws … and disbursement information. Prepare and provide monthly bank reconciliations for the membership’s review. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mOpinion 2001-15
… in appropriate circumstances (see Town Law §2; cf ., 13 Opns St Comp, 1957, p 294, in which we expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 89-7
… in relation to assessments. You ask whether a town is required to pay the members of its board of assessment review … their salaries because the board of assessment review was required to meet twice in one year to hear complaints with … fixed at the time of performance of the additional duties required by the consent order. March 15, 1989 Richard E. …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 88-63
… certain duties for the purpose of protecting life or property in case of a disaster (Executive Law, §29-b). … boards are authorized to accept gifts of real and personal property for lawful county purposes (County Law, §215[3]) …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 95-1
… (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a city urban renewal agency. The … to provide city funds to the agency to cover costs of such benefits. You state that an existing city urban renewal …
https://www.osc.ny.gov/legal-opinions/opinion-95-1XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… Labor systems with the SFS. The time, labor, and activity elements provided through LATSnet, for example, along with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationVirtual Currency Licensing (Follow-Up)
… issues we identified in our initial report; however, more work needs to be done. Of the initial report’s six …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… Objective To determine whether CVS Caremark effectively audited pharmacy claims for the … Contract (Contract) with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer the prescription drug program for the Empire Plan. During this period, CVS Caremark processed and paid over 156 million claims …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … years ended June 30, 2013. Background HeartShare is a New York City-based not-for-profit organization authorized by SED …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualOversight of Weights and Measures Programs
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors and enforces weights and measures to ensure consumer confidence in products … To determine whether the Department of Agriculture and Markets adequately monitors and enforces weights and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsCompliance With Payment Card Industry Standards
… whether the Thruway Authority (Authority) complies with Payment Card Industry Data Security Standards. Our audit … Most E-ZPass accounts are automatically replenished with the customer’s credit card on file. The Authority also … accept credit cards as a method of payment must comply with the Data Security Standards (DSS) established by the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCapital Program Revenue and Expenses
… each year. In November 2006, NYRA officials filed for bankruptcy due to its poor financial condition. In September … renewal of its exclusive franchise, NYRA entered into a bankruptcy settlement agreement that conveyed all rights, … had not developed a long-term (multi-year) capital plan, and NYRA’s annual plans lacked pertinent details, such …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Compliance With the Safe Schools Against Violence in Education Act … To determine the extent of implementation of the five recommendations made in our audit report Compliance …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followBorough of Manhattan Community College – Controls Over Bank Accounts
… Bank Accounts (2014-S-78) City University of New York: Lehman College - Controls Over Bank Accounts (2014-S-69) City …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualAssertive Community Treatment Program
… the mental health and well-being of all New Yorkers. Its mission is to facilitate recovery for adults receiving … achieve these goals. One way the Office accomplishes its mission is through the ACT program, which uses evidence-based …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-program