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Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider located in Jamestown. … are between three and four years of age. CES is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualCollege Readiness (Follow-Up)
… occupations require education beyond a high school diploma—a college degree or advanced certificate … However, nearly half of all students who complete high school and go to college require remedial courses and nearly … York City Department of Education)—the nation’s largest school system, comprising 32 school districts—served …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… New York State Comptroller Thomas P. DiNapoli today released the following statement on New York City’s property tax assessments: “The release of New York City’s tentative property assessment roll suggests a … New York State Comptroller Thomas P DiNapoli today released …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleSelected Management and Operations Practices (Follow-Up)
… also sought to create private sector partnerships through 2025 to aggressively accelerate the adoption of EVs … phase 1 of the EVolve NY program were completed by NYPA’s deadline of the end of 2019. For instance, NYPA did not … install any of the planned 200 high-speed chargers by the deadline, and as of March 5, 2021, had installed only 29 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followSignal Maintenance, Inspection, and Testing (Follow-Up)
… our initial audit report, Signal Maintenance, Inspection, and Testing (Report 2017-S-6 ). About the Program New York … including Electrical, which is responsible for Power and Signals. Subway track is divided into sections for … who are responsible for the maintenance, inspection, and testing (MIT) of the equipment at their assigned section …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followPocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Northside Center for Child Development (Northside) on its Consolidated Fiscal … disabilities who are between three and five years of age. For purposes of this report, these programs are collectively … in its cost-based programs. Northside is reimbursed for preschool special education services through rates …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualBenefit Eligibility Assessment Process (Follow-Up)
… included in our initial audit report, Benefit Eligibility Assessment Process (Report 2012-S-51). … Resources Administration’s (HRA) public assistance benefit eligibility assessment process complied with applicable … and consistent assessment process when determining client eligibility in compliance with governing policies and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followReport on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdfVirtual Currency Licensing (Follow-Up)
… repository or administrator; or may be created or obtained by computing or manufacturing effort.” Part 200 requires …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followHuman Resource Practices (Follow-Up)
… the State University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities … it serves through teaching, research, and patient care. Upstate, the only academic medical center in Central New …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … records. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… of this proposal demonstrates that companies are starting to realize that investors are serious about climate … look forward to the report,” said Amelia Timbers, Energy Program Manager at As You Sow. Since 2010, DiNapoli has …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… paid the Eastern Suffolk Board of Cooperative Educational Services (BOCES) approximately $7,000 to conduct a thorough …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman today announced the guilty plea of Herbert Friedman, former chief financial officer of the … Council). Friedman pleaded guilty to felony Grand Larceny and Conspiracy charges for facilitating the theft of $9 …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackOpinion 2002-6
… authorizes a town to temporarily discontinue snow and ice removal and maintenance of highways so designated from … relates only to the temporary discontinuance of snow and ice removal and maintenance of seasonal limited use highways … and the town may no longer discontinue removal of snow and ice and maintenance from December 1 through April 1 ( id .; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Adoption Subsidy Program (Follow-Up)
… in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption … We also found a subsidy paid to one household after the adopted person had turned 21 years old, as a result of … to adoptive parents. Key Recommendation Officials are given 30 days after the issuance of the follow-up review …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… developed a process for collecting annual data from school districts about incidents that occur in schools and on school property. The Department uses the data to designate … to schools on how to report incidents; improved its site visit processes to help enhance school safety and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followSenate Hearing on the Fossil Fuel Divestment Act - April 2019
Statement of Anastasia Titarchuk, Interim Chief Investment Officer, New York State Common Retirement Fund, at Senate Hearing on the Fossil Fuel Divestment Act
https://www.osc.ny.gov/files/reports/special-topics/pdf/ffda-senate-testimony-2019.pdf