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Fishers Island Ferry District – Financial Operations (2016M-156)
… 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of … hours reported on the time cards are accurate. The Fishers Island freight agent’s duties related to cash receipts are … Fishers Island Ferry District Financial Operations 2016M156 …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsAlfred State College of Technology – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs totaling … and concessions, and airfare expenses incurred by one employee that totaled $31,269. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue … with CVS Caremark to administer the prescription drug program. From 2019 through 2022, the cost of the prescription drug program averaged almost $3.3 billion per year. In …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilSteuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Beach City School District – Financial Management (2023M-147)
… report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively … that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147State Agencies Bulletin No. 1191
… Purpose To advise agencies of the opportunity to submit test files to PayServ. Affected Employees PayServ users … modified to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, … instead of the SSN. OSC Actions OSC will receive agency test files between October 5 and October 12, 2012.OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingNorth Greenbush Common School District – Budgeting (2016M-112)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … kindergarten through first grade and then pays tuition for its students to attend one of four other school … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… July 1, 2012 through May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… day, then two-digit year – NO SPACES. For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the … day, then two-digit year – NO SPACES. For example, to pay a Verizon summary bill with the 10-digit bill number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLaurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Internal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its … the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $259.9 billion at the end of the third quarter of state fiscal year 2023-24. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2599 …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of … Agency Project Approval and Monitoring and Administration of the Development Fund 2015M240 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… abolishing positions, outsourcing services or sharing them with other districts, and saving money on energy costs. Given … Recommendations Prepare budgets that keep revenues in line with expenditures. Adopt a policy for the use of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188State University of New York Upstate Medical Center – Selected Travel Expenses
… Purpose To determine whether the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … To determine whether the use of travel monies by the State University of New York SUNY …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesTown of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices … 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed … The purpose of our audit was to review the Towns management practices for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363