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ADAPT Community Network – Compliance With the Reimbursable Cost Manual
… non-SED programs; $144,538 in incorrectly allocated agency administration costs; $192,428 in non-reimbursable OTPS …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements … was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programOpinion 93-11
… WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL … purchase contract is deemed to be existing indebtedness for purposes of determining the political subdivision's power … art VIII, §4). Section 104.00(a) defines "indebtedness", for purposes of calculating the limitations under that …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Facilities Planning Bureau Project Review
… begin construction before the final approval and any on-site confirmation of completed projects. The systems the … timeliness. Develop a risk-based approach for conducting site visits of projects under construction to gain reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… school year, Aim High served 202 students. The New York City Department of Education (DoE) refers students to Aim …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-339
… Purpose The purpose of this bulletin is to provide agencies with instructions to … 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin No. … ID into search box. Click Search. Select correct Empl Rcd number for corresponding Job Record (if multiple records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … government or school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingFinancial Condition and Outlook
… Hospital is a key component of New York City's health care delivery system, providing services to communities with … The Hospital provides services at the following three facilities: University Hospital of Brooklyn located in East … failure to take timely actions to address emergency health care issues impacting the Brooklyn community; and weak …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… 17 cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… subsidies to low-income parents, and $1.6 billion in small business recovery grants and loans, including specific …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … for their component districts for facility rental costs. This occurred because they improperly included total facility … $39.3 million for approved aidable services and reached out to the New York State Education Department (NYSED) in …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… sufficient segregation of duties or compensating controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 3,500 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $70.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… is governed by an elected five-member Board of Education. Salary appropriations were approximately $68 million for the … fund budget, of which $9 million was for non-instructional salary. Key Findings The District did not establish a policy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Riverhead Central School District – Vendor Master File (2017M-139)
… existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … of operations and fund balance figures were inaccurate due to money being transferred to and accounted for in the general fund that should have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials … personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom … The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library … are attached to each claim. … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175North Warren Central School District – Financial Condition Management (2017M-197)
… officials effectively managed general fund balance for the period July 1, 2013 through May 31, 2017. Background … has approximately 520 students. Budgeted appropriations for the 2017-18 fiscal year totaled approximately $13.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mWells Central School District – Financial Condition Management (2017M-70)
… officials effectively managed general fund balance for the period July 1, 2013 through November 30, 2016. … governed by a Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $5.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70