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Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamesville-dewitt-central-school-district-2022-149.pdfUnemployment Insurance – Final Report
We examined high risk payments and payment requests DOL approved during the calendar year January 1, 2018 through December 31, 2018
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-09-16.pdfDiNapoli Releases Economic Report on the Bronx
… per 100,000 people. Data is as of May 16, 2021. Sources: NYC Department of Health and Mental Hygiene; OSC analysis … 2,600 2,200 -15.4% Bronx Total 250,100 205,100 -18.0% NYC 3,915,800 3,085,800 -21.2% Sources: NYS Department of …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… a visitor to the city attends a show, they also patronize parking garages, hotels, restaurants, bars and much more. …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State … if a voucher has been redirected, both Online and Bulkload Business Units should navigate to the payments tab … . Guide to Financial Operations REV. 03/19/2012 … Prior to processing vouchers for payment the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by United Cerebral Palsy Association of Nassau County, Inc. (CPN) on its Consolidated Fiscal Reports … serving students from 28 school districts throughout Nassau County on Long Island. Among other programs, … that it operated: Preschool Special Class – over 2.5 hours per day and Preschool Special Class – 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualOversight of Direct Placement of Children (Follow-Up)
… record for child welfare in New York State. As of March 1, 2021, CONNECTIONS reported there were 3,738 children in New …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followOversight of the Early Intervention Program
… Objective To determine whether the New York State Department of Health (Department) is … is that the Department must develop a comprehensive Child Find system (Child Find) that ensures eligible children in … review found that municipalities that conducted the least amount had a lower percentage of children in the population …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Empowering Minds Therapy Inc on its Consolidated Fiscal Report CFR were properly calculated adequately documented and allowable under the State Education Departments SED guidelines including the Reimbursable Cost Manual RCM
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids in Action of … also operated a Department of Health-approved program (Early Intervention); however, payments for services under this …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… between New York City and the U.S. Department of State. For a non-diplomatic plate, when a summons is issued, … that summonses are not entered into judgment is out-of-state plates. DOF’s Collections Division is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followPark Accessibility for People With Disabilities
… with a disability either living in or visiting the City, access to parks – and the necessary amenities therein, such …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs exceeded revenues …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned $83,068 (97 percent) … for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding … 2017-18 through 2021-22 and levied more taxes than needed to fund operations. Key Recommendations Develop budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Valhalla Union Free School District – Network User Accounts (2022M-26)
… adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. Key … loss. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially … to the IT vendor to ensure access to the District network is up-to-date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26East Moriches Union Free School District – Financial Condition Management (2022M-1)
… grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementSouth Seneca Central School District – Online Banking (2021M-164)
… ensure online banking transactions are appropriate and secure. Key Findings The Board and District officials did not … that online banking transactions were appropriate and secure. District officials improperly allowed a third-party … ensure online banking transactions are appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Town of Pulteney – Financial Condition (2021M-24)
… than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Keene Central School District – Transportation State Aid (2021M-63)
… transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did … aid for seven buses. However, after we identified the risk of lost aid, the Treasurer prepared and submitted State aid applications for five of these buses and indicated she will file for the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63