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Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… of employee separation payments for the period July 1, 2014 through April 30, 2016. Background The … 23,700 students. BOCES, which provides 59 educational and administrative services to its component school …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesFranklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. … Services (BOCES) is an association of 10 component school districts. The BOCES, whose component districts … employees were accurately paid their approved salaries and wages. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Town of Carroll - Audit Follow Up (2013M-221F)
The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014.
https://www.osc.ny.gov/files/local-government/audits/pdf/carroll-follow-up-2013-221f.pdfTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323State Comptroller DiNapoli Releases Audits
… the Reimbursable Cost Manual (2016-S-75) Brookville is a Nassau County-based not-for-profit organization providing …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … have been issued: Office of General Services (OGS) and the State Education Department (SED): Preferred Source …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsCompliance With Outcome Reporting Requirements
… Purpose To determine whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department … health insurance coverage to about 1.2 million active and retired State, participating local government, and school … plan for NYSHIP, covering over 1 million members. Since 2014, Civil Service has contracted with CVS Caremark to …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… in a timely manner and in compliance with BOCES policy and New York State Education Law. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mFairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… operations for the period June 1, 2013 through August 31, 2014. Background The Carthage-West Carthage Water Pollution … provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is overseen by a seven-member Board. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsSullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… (CBO) internal controls over the cash disbursements and payroll processes for the period July 1, 2014 through September 8, 2015. … Services (BOCES) is an association of eight component school districts and provides almost 60 educational and …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures … (BOCES) is an association of 22 component school districts in Columbia, Greene and Rensselaer Counties and one …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Menands Union Free School District – Payroll (2015M-268)
… of our audit was to review the District employees’ wages and the deductions from their pay for the period July 1, 2014 through August 31, 2015. Background The Menands Union … approximately 250 students. The District’s budget for the 2014-15 fiscal year was about $7.4 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. Background The Blind … School District is located in the Village of Rye Brook and the Town of Rye in Westchester County. The District, … million. Key Finding District officials procured goods and services in accordance with GML and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overLittle Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual … Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Village of Spencer – Board Oversight (2017M-292)
… the Village’s financial operations for the period June 1, 2014 through October 10, 2017. Background The Village of … of Trustees. The Village has approximately 750 residents and 2017-18 budgeted appropriations totaled approximately … the Clerk-Treasurer’s records. Key Recommendations Request and review a monthly Treasurer’s packet including accurate …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… operations of the Commission for the period January 1, 2014 through May 7, 2015. Background The Southern Cayuga Lake … joint entity of Tompkins County’s Towns of Dryden, Ithaca and Lansing and Villages of Cayuga Heights and Lansing. The Commission …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsChili Public Library – Board Oversight (2015M-130)
… oversight of Library operations for the period January 1, 2014 through May 15, 2015. Background The Chili Public … library located in the Town of Chili in Monroe County and provides services to approximately 28,600 residents. The … account prior to their payment. Key Recommendation Audit and approve all claims prior to payment and document the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Syracuse City School District – Claims Audit Process (2016M-290)
… examine the claims auditing process for the period July 1, 2014 through March 31, 2016. Background The Syracuse City … is located in the City of Syracuse, Onondaga County, and is a component unit of the City. The District, which … Ensure that the purchasing officer generates and approves purchase orders prior to the District ordering …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290