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Town of Hancock – Justice Court Operations (2021M-6)
Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hancock-justice-court-2021-6.pdfLife Changes: How Do I Prepare to Retire?
Essential information to help NYSLRS members understand their options as they plan for financial security in retirement.
https://www.osc.ny.gov/files/retirement/publications/pdf/1709-prepare-to-retire.pdfUnitedHealthcare: Out-of-Network Providers Upcoding Selected Evaluation and Management Services (2017-S-34)
To determine whether UnitedHealthcare sufficiently monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s34.pdfAusable Valley Central School District - Claims Auditing (2018M-190)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/ausable-valley-190.pdfUnitedHealthcare: Out-of-Network Providers Upcoding Selected Evaluation and Management Services (2017-S-34) 90-Day Response
To determine whether UnitedHealthcare sufficiently monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s34-response.pdfPoland Central School District - Claims Audit Process (2018M-214)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/poland.pdfQualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2024-25
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services.
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2024-25.pdfQualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2025-26
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services.
https://www.osc.ny.gov/files/procurement/pdf/qpsc-205-26.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… [read complete report - pdf] We also released four letter reports to the … act legislation, city charters or other applicable laws, for the period January 1, 2014 through October 5, 2016. … recipients. The statewide FFI tax money disbursed by DFS for 2014 through June 2016 (excluding NYC) totaled …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5DiNapoli: State Pension Fund Calls on Companies to Address Climate Risk, Transition to Cleaner Operations
… to the Paris Agreement present enormous opportunities for smart, sustainable investments. My thanks to these companies for recognizing their role in building a lower-carbon economy … efficiency, the companies indicated they would regularly report on their progress in meeting those goals. Since taking …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-state-pension-fund-calls-companies-address-climate-risk-transition-cleaner-operationsSchool District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Town of Clayton - Justice Court Time and Attendance (2017M-286)
… [read complete report - pdf] Audit Objective Determine whether the Court … worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. Key Recommendations Consult with …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286County of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Schenevus Central School District - Financial Condition (2018M-83)
… [ read complete report - pdf] Audit Objective Determine whether District … and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. However, the … Key Recommendations Continue to monitor the financial plan for stabilizing the general fund and address any unforeseen …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… [read complete report - pdf] Audit Objective Determine whether Laurens … Effectively managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District … the balances to appropriate levels. Modify the guidelines for reserves to include desired balances and plans for use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… [read complete report - pdf] Audit Objective Determine whether District … the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementHendrick Hudson Central School District – Financial Condition (2013M-241)
… audit was to examine the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … elected members. The District’s budgeted expenditures for the 2011-12 and 2012-13 fiscal years were $69.8 million … Key Recommendation There are no recommendations for this report. … Hendrick Hudson Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Greenville Fire District – Investment Program (2023M-106)
… [read complete report – pdf] Audit Objective To determine whether … money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the District’s investment program, Solicit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Saranac Central School District – Investment Program (2023M-89)
… [read complete report – pdf] Audit Objective Determine whether Saranac … million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. … monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Tonawanda City School District - Procurement (2023M-108)
… [read complete report – pdf] Audit Objective Determine whether Tonawanda … (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108