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Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for … 1, 2011, to September 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is governed by a Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Town of Leicester – Financial Management (2025M-2)
Determine whether the Town of Leicester Town Board Board effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… its long-term capital needs that pays particular attention to the growing threat climate change poses to transit, and its most recent 20-year needs assessment … many capital needs are overdue for attention, according to Comptroller Thomas P. DiNapoli’s latest report . “The MTA …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherOpinion 2010-3
… a town on behalf of a fire protection district and an incorporated fire company is subject to a public hearing, but … You ask whether a fire protection contract between an incorporated fire company and a town on behalf of a fire … whether the cost of debt service on debt incurred by an incorporated fire company for the construction of a firehouse …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by TheraCare Preschool Services, Inc. (TheraCare) on its Consolidated Fiscal Reports … 30, 2011. Background TheraCare provides special education services to children between the ages of three and five who … State Education Department: IncludED Educational Services, Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports (CFR) … To determine whether the costs reported by Minds in Motion Inc on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualIX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO are based on an award’s Accounts Receivable balance. OSC BSAO managed grants are associated with an “ACTIVE” customer contract … For most grants drawdowns on grants cashmanaged by OSC BSAO are based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresDiNapoli Statement on Charges Against Former Delhi Village Clerk
… checks to herself for her personal use. She now faces grand larceny charges. Thanks to my investigators and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkTown of Oxford – Financial Condition (2024M-135)
… – December 31, 2023. We extended our audit period back to December 31, 2007 to analyze fund balance trends, back to March 24, 2017 to compare current findings to the previous … financial information which hindered its ability to monitor the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135City of Saratoga Springs – Financial Condition (2012M-201)
… 1, 2008, to December 31, 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately 28,000. … City of Saratoga Springs Financial Condition 2012M201 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201State Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery … The purpose of this bulletin is to provide agencies with revised policies and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsOpinion 90-30
… §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county department of social services is the mortgagee but the satisfaction of the mortgage is presented for recording by the mortgagor. A county social …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… of Applied Human Dynamics were calculated properly document …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… of $35,770 in non-reimbursable compensation for Pinnacle employee lunch breaks and $1,121 in salary costs for a related-party employee wherein the compensation received was for more than …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualHomeless Services Housing Needs Assessment (Follow-Up)
… these tasks. It also details additional services and supports the client may need, such as life skills coaching … housing including, foremost, access to affordable housing, supports such as assistance in obtaining permanent housing …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… Officials are required to complete a three-month record of activities (ROA) within 150 days of the start of … to click the “Update Total” button. Please read the Your Record of Activities page for additional information and …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateLaSalle School – Compliance With the Reimbursable Cost Manual
… for uncertified teachers and $38,745 in other ineligible employee compensation. The disallowances for OTPS included … methodologies and preparation and maintenance of employee time and attendance sheets. Key Recommendations SED … hold. Other Related Audits/Reports of Interest Mill Neck Manor School for the Deaf: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualFiscal Stress Monitoring System - Municipalities: Fiscal Year 2023 Results
Results for all municipalities reporting for fiscal year 2023 were analyzed and highlighted in our report, which includes a special section on environmental stress indicators.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-munis.pdfVillage of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of … the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Improper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… extent of implementation of the 11 recommendations made in our initial audit report, Improper Medicaid Payments for Recipients in Hospice Care ( 2017-S-76 ). About the Program Hospice is a … extent of implementation of the 11 recommendations made in our initial audit report Improper Medicaid Payments for …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-follow