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Empire BlueCross BlueShield – Controls Over Payments for Special Items
… of special items on the hospitals’ gross charges (i.e., no limit); and 16 did not allow for additional reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsCompliance With Navigation Law
… State waters in accordance with New York State Navigation Law (Navigation Law). The audit covered the period from January 1, 2017 … motorized water recreation. The New York State Navigation Law outlines rules for boating and watercraft recreation, …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawWelcome Center and Rest Area Planning and Implementation
… of the Department to ensure its customers – those who live, work, and travel in New York State – have a safe, …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationProcurement Practices
… of New York – University at Buffalo’s procurement and contracting practices provide sufficient assurance that … appropriately, are in the best interest of the State, and adequately safeguard against waste and abuse. Our audit covered procurement and contracting …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesCompliance With Payment Card Industry Standards
… integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in areas such as … its colleges with sufficient guidance and direction for addressing and maintaining compliance with PCI DSS … Implement the recommendations detailed during the audit for strengthening technical controls over cardholder data. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsPublic Authority Procurement
… – A.8504 (Paulin) – Requires public authorities to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to procurements. Memo Bill Text Status … Requires public authorities to comply with certain provisions of the State Finance Law …
https://www.osc.ny.gov/legislation/public-authority-procurementHomer Central School District - Criminal History Background Checks (2019M-76)
… of their students by performing proper criminal history background checks. Key Finding Officials did not perform fingerprint-supported criminal history background checks on nine out of 157 employees tested. Key … ensure that they have gone through proper criminal history background checks. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate oversight of the Library’s financial operations. Library officials … paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly delegated claims …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Friendship Central School District – Fund Balance and Reserves (2022M-55)
… complete report - pdf] Audit Objective Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial transactions were appropriate and properly accounted for, the Treasurer performed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Wilson Central School District - Financial Management (2022M-22)
… plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the debt reserve to general fund unrestricted fund balance. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Clarence Central School District – Financial Condition Management (2022M-46)
… the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Sauquoit Valley Central School District - Procurement (2019M-228)
… complete report - pdf] Audit Objective Determine whether District officials ensured that competition was sought for … services not subject to competitive bidding. Key Findings District officials did not: Seek competition for seven … paid $267,306. The Board did not review and update the District procurement policy. Key Recommendations Use a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Lansing Fire District – Financial Condition (2013M-80)
… Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2008, to … circumstances change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialState Contract and Payment Actions in December
… technology support, including $40.2 million with NTT Data Inc. and $13.5 million with CherryRoad Technologies Inc. Department of Corrections and Community Supervision $8 … and Tully Construction Co. LLC for reconstruction of the I-81 and NY 17 Interchange in Broome County. New York State …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in April
… for hourly-based IT services, including $2.3 million to PSI International Inc., $1.2 million to MVP Consulting Plus … resolution of disputes between subcontractors and prime contractors. Cumulatively through April for calendar year …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilSherburne-Earlville Central School District – Financial Management (2024M-61)
… manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… in Erie County. The Fire Company, which has a five-member Board of Directors, provides fire protection to a portion of … risk that funds were misspent, misused or improper. The Board did not conduct a comprehensive audit of all the bills … possibly misused funds can be recovered. Ensure that the Board conducts a comprehensive review of bills and invoices …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financial