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Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… About the Program CUTE, an SED-approved provider located in Broome County, New York, provides preschool special … June 30, 2016, CUTE reported approximately $1.8 million in reimbursable costs for the Preschool Special Class that it … fiscal years ended June 30, 2016, we identified $232,606 in reported costs that did not comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special … ended June 30, 2015, HSOR reported approximately $869,436 in reimbursable costs on its CFR for two rate-based preschool … the fiscal year ended June 30, 2015, we identified $7,958 in ineligible costs that HSOR reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) … The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followState Agencies Bulletin No. 1354
… when it implemented the Statewide Financial System. OSC is now aligning personal service charges with the new COA. … Output File and Unload Interface The following link is where agencies will be able to view the updated layouts as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, … 16 to 178 days late. The Clerk did not make 11 deposits of real property taxes totaling $191,581 in a timely manner … As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… $5.6 million which may impair the District’s ability to continue to provide fire protection and emergency services. Ensure the … complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Wyandanch Union Free School District - Budget Review (B19-7-1)
… The Wyandanch Union Free School District, located in Suffolk County, adopted budgets of $68.8 million in 2017-18 and $71.3 million in 2018-19, and proposed a budget of $78.2 million for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Nassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192South Country Central School District – Enhanced Budget Review (B26-7-4)
… [read complete report – pdf] Purpose of Budget Review The objective of the review was to provide an … measures, including spending freezes and personnel layoffs, recently implemented by the Superintendent and … deficit of approximately $10.5 million. Despite staffing cuts and spending freezes, District officials indicated the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Town of Forestport – Financial Management (2013M-184)
… to December 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The Town Board is composed of four elected council members and an elected …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Parkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … 31, 2013. Background "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hempstead Union Free School District – Management of District Resources (2014M-253)
… in Nassau County. The District, which is governed by an elected five-member Board of Education, operates 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mDelaware County – Court and Trust Funds (2022-C&T-2)
… trust fund records. The Surrogate’s Court Clerk did not make entries into a surrogate’s register to record money …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… and the Town’s cash receipts and disbursements processes for the period January 1, 2012 through December 10, 2014. … five-member Town Board. The Town’s budgeted appropriations for all funds were $357,927 for 2015. Key Findings The 2012 through 2014 Board-adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of North Warren Central School District Plainedge Union Free School District and the Tapestry Charter School
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Global Concepts Charter School Sherrill City School District and the Solvay Union Free School District
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Brookfield Central School District , Hinsdale Central School District , Malone Central School District and the Marathon Central School … today announced his office completed audits of Brookfield Central School District Hinsdale Central School District …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and signed checks without adequate review or approval by the mayor or board. The board did not receive or review …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1393
… should refer this bulletin to your agency Finance Officer or SFS agency coordinator. Affected Employees The accounting, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive military stipend increase but are … To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipend