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Lyndonville Central School District – Financial Condition (2016M-143)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143

Frankfort-Schuyler Central School District – Financial Management (2016M-226)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, … 985 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226

Hyde Park Central School District – Financial Management Practices (2012M-172)

… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive … reports to the Board and prepare bank reconciliations in a timely manner. Key Recommendations Adopt realistic budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012m

State Comptroller DiNapoli Releases Municipal & School Audits

… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical inventory was conducted in 2017. The superintendent and former business …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

Collection of Medicaid Accounts Receivable (Follow-Up)

… attributable to inactive providers, providers who join group practices and providers who are affiliated and share … receivable that were owed by providers when they joined a group practice. We also recommended the Department ensure its …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-follow

Comptroller DiNapoli Releases Municipal Audits

… and the City of Yonkers . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The town’s internal controls over the claims audit process are designed to ensure claims are adequately …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2

XIX.6.D Reporting – XIX. Project Costing (PCIP)

… will be able to report on the costs against each funding source even though the total project costs are contained in … will be able to report on the costs against each funding source even though the total project costs are contained in …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reporting

XII.7.D Expedite Requests – XII. Expenditures

… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to approve vouchers within two … approval of vouchers to create a payment sooner than the standard process allows. In these limited situations, the … The Bureau of State Expenditures BSE standard business process is to approve vouchers within two …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requests

City of Long Beach – Budget Review (B22-7-4)

… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …

https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… Interunit Budget Transfer is the budget entry component that is used to move budget … Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a zero net financial impact across all budget lines. The Interunit Budget Transfer Component can be utilized to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)

… 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is … with the lack of segregation of duties. Document in the Board minutes the results of the annual audit of the …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)

… CVS Health was required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to … generated from agreements CVS Health had with six drug manufacturers and found that CVS Health did not always invoice drug manufacturers for all rebates, collect all rebates from the …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow

Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)

… formed for the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations prescribed by … Key Findings The Executive Director received $6,400 in improper stipends and sold more unused vacation leave than …

https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-director

CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)

… five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug … December 31, 2018. In accordance with the contract, CVS Health was required to negotiate agreements with drug …

https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow

CUNY Bulletin No. CU-697

… bulletin is to provide information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, … Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2021 CUNY Charitable Campaign will … one CUNY agency to another CUNY agency within the same payroll record. Questions Questions regarding the online …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaign

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations Consider revising the City’s …

https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56

College at Purchase – Selected Employee Travel Expenses

… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expenses

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential … July 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, and … under Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management