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Lyndonville Central School District – Financial Condition (2016M-143)
… general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key Findings District officials … appropriated reserves annually towards the ensuing year’s budget, none were used because of consistent year-end surpluses. Most of the reserves with balances as of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… priorities and goals, avoid large fluctuations in tax rates and more effectively manage the use of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs. … 2017 through December 2021. About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilColton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District money for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether … period July 1, 2015 through June 30, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Town of Alabama – Town Clerk Operations (2013M-369)
… of our audit was to assess the processes and procedures for the Clerk’s fiscal operations for the period January 1, 2012 through November 8, 2013. … of our audit was to assess the processes and procedures for the Clerks fiscal operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… agreed with our recommendations and indicated they plan to initiate corrective action. … New Hyde ParkGarden City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… purpose of our audit was to examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, 2012 through September 26, 2013. … City Council. General fund budget appropriations for 2013 totaled approximately $93 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Slingerlands Fire District – Professional Services (2014M-250)
… review whether the District obtained professional services in accordance with its purchasing policy for the period … and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial operations for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mXII.8 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units create vouchers in the Accounts … follows these processing stages: A Business Unit creates and approves a voucher. The voucher is routed to the Office … Clearing House payment, or wire transfer. Sections A and B will provide guidance to Business Units about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewVillage of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging … loans. Key Recommendations Develop a financial plan to alleviate the fiscal stress of the water fund. Adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… [read complete report – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials … and filed. Background The District serves the Town of Hempstead in Nassau County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence in Saratoga County and the Town of Amsterdam in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… travel and conference policies. Consider using US General Services Administration per diem lodging rates. … EvansBrant …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andTown of Croghan – Financial Management (2014M-340)
… million. Key Findings Fund balance for town-wide operating funds experienced significant declines from 2011-13. The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186