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Town of Andover – Audit of Claims (2013M-388)
… of Andover is located in Allegany County and is governed by an elected five-member Town Board. The Town’s 2013 budget … claims or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… whether the Board adhered to the law and District policy when procuring professional services. Key Findings The … District officials did not: Always comply with District policy to procure professional services. Our review of … and personnel comply with the District’s purchasing policy when procuring professional services. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalMedicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is … prescription costs. Since January 1991, the State of New York has been able to recover a portion of the Medicaid … Code (NDC), which is a unique number that identifies each medication by its drug manufacturer and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesOperational Training and Medical Assessments of Train Crews
… whether the Metropolitan Transportation Authority (MTA) – Staten Island Railway (SIR) established and implemented training and retraining programs for train crews to ensure safe train operations; and whether SIR ensured that train crews …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance. Key Findings … to ensure that financial activities were properly recorded and reported and did not properly manage fund balance. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Dual Employment
… 1, 2009 through March 9, 2012. Background OPWDD's mission is to help people with developmental disabilities live richer … supervision and record-keeping practices at the agencies, it is not possible to determine whether these staff failed to work …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentCity of Fulton – Fiscal Stress (2013M-310)
… results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The Chamberlain monitored the budget with actual results, and City officials made budget transfers as needed throughout … Reduce reliance on fund balance as a financing source and continue to evaluate and explore ways to cut costs and/or …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through … Board did not perform annual audits of the Supervisor’s records. Key Recommendations Periodically review the … time limits. Conduct an annual audit of the Supervisor’s records or engage an independent auditor to conduct the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182New Lebanon Central School District - School District Website (S9-19-37)
… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … card information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and … to help residents see the impact of fiscal decisions over time. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire Department is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overTown of Ira – Financial Management (2014M-280)
… 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of … budgeting practices and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the Town’s operating funds. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Wright – Financial Operations (2014M-277)
… review the Town’s budget planning and financial management for the period January 1, 2013 through June 30, 2014. … by an elected five-member Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. … were at the best price and that all disbursements were for proper Town purposes. The Board did not perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Sample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit covered expenses claimed on … $4,695 for staff food, $4,285 for utilities, $3,392 in cell phone expenses, $2,781 for staff gifts, and $2,194 for office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualGreene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… Objective Determine whether the Greene County (County) Department of Weights and Measures (Department) completed … Further, we could not determine whether all consumer complaints were investigated. Specifically: Twenty-one of 108 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1United HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) … officials raised in their response. … Determine whether Mount Pleasant Cottage Union Free School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Oneonta City School District –Financial Condition (2013M-165)
… the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in Delaware County. The District is … recognized the need to be proactive in budget development and expenditure controls. The District’s Finance Committee …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … supported, and $2,716 that was otherwise not allowed; and $6,745 in personal service costs, which consisted of $4,065 in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manual