Search
Village of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The New York … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followMechanicville City School District – Financial Condition (2017M-93)
… Ensure that the amount of fund balance is in compliance with statutory limits. … Mechanicville City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … regarding payroll including hiring, salary and benefits for new and existing staff. Require interim financial reports …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a daily … Recommendations Adopt a fund balance policy and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131State Agencies Bulletin No. 838
… of the Laws of 2008 the remainder of the allocated funds for the Blind Veterans 2008 annuity payments must be reduced … codes of Pay Rate Chg/SDC (Salary Decrease) will be used for all rows. OSC will also update any subsequent rows as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityOperational Advisory No. 18
… 0RAR000000 A third party entity reimburses the State for monies paid to a vendor through CAS or the Statewide … issues its own check to the State to reimburse the State for monies paid via a Single Payment Vendor ID. 0RAE000000 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSpecial Accidental Death Benefit – New Career Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18, or if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitMount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … have relied on the use of fund balance and reserves to close budget gaps, which has negatively affected the … moved $160,544 from the unemployment insurance reserve to cover the amount not available in unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Mexico Academy Central School District –Financial Management (2016M-219)
… Based on the new terms of the nuclear power plant’s payment in lieu of taxes agreement, the District will receive … finite. … Mexico Academy Central School District Financial Management 2016M219 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… audit was to evaluate the District's financial management for the period July 1, 2012 through April 15, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Tioga – Long-Term Planning (2022M-181)
… or alterations which may impact employee safety. The New York State Department of Transportation (NYSDOT) rated a … Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181East Quogue Union Free School District – IT Asset Management (S9-22-8)
… [read complete report – pdf] Audit Objective Determine whether East Quogue …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Ticonderoga Central School District – IT Asset Management (S9-22-23)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … power supply ($1,377) were not inventoried. In addition, annual inventories were not conducted, and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22