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South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… leave. For example, we selected six of 64 employees with custodial titles, eight of 83 employees with bus driver …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingHomer Central School District – Financial Condition (2013M-306)
… budgets that include the District’s actual needs based on historical trends or other identified needs. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… in place of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice President as …
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-civilSelected Aspects of Discretionary Spending
… almost $8,000 for an employee appreciation/holiday dinner. Two payments totaling $5,100 for food provided at …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0State Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… while not required, the Treasurer had also not completed any formal training related to her position. Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… The former Ellery Justice Court Clerk, who was fired for stealing court fines, was sentenced today to five years prohibition … The former Ellery Justice Court Clerk who was fired for stealing court fines was …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire District Board Oversight 2020M62 released in July 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fTuition Assistance Program – College of Westchester
… Education Services Corporation should recover $11,340 plus applicable interest, from Westchester. The State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… that Maximus is implementing the contract deliverables and meeting specified performance standards. The audit covers … with Maximus to develop and operate a statewide enrollment center for the State’s public health insurance programs. … against contract requirements through quality assurance reviews and regular meetings with Maximus staff to discuss …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceNYS Common Retirement Fund Announces First Quarter Results
… said. "As a long term investor, the fund's performance is best measured by its success over a period of years if not … in publicly traded domestic equities and 17.3 percent in international public equities. The remaining Fund assets by … (7.7 percent), real estate (6.5 percent), absolute return strategies (2.8 percent) and opportunistic alternatives and …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsWainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … For the same time period, the District increased the real property tax levy by more than $325,000. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Accounts Payable Advisory No. 20
… 3 - Record Retention – Accounts Payable Vouchers and Land Claims , Business Units may now use the Attachment … outlined in the Electronic Signatures and Records Act. Please see the GFO , Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims , for further policy references. If a Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsAccounts 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)
… 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-135Montauk Fire District – Audit Follow-Up (2024M-117-F)
… the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … assess the Montauk Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fState Agencies Bulletin No. 1345
… 13, 2014 November 19, 2014 November 28, 2014 November 26, 2014 December 3, 2014 December 12, 2014 December 11, 2014 December 17, 2014 December 26, 2014 December 24, 2014 December 31, 2014 January 5, 2015 … if either of the following situations apply: The employee is still actively employed by any State agency. The employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… incurred in connection with the administration of Article VI and Article VII of the Vehicle and Traffic Law. We … damage as a result of an accident. According to Article VI, Section 317 and Article VII, Section 363 of the Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalAccounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when … into two distribution lines. This will ensure accuracy of the related expenditure account code information and will … Importance of separating commodity and transmission charges when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-payments