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Oversight of Public Water Systems (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Public Water … PWS compliance as well as system and procedural controls. In addition, there are emerging contaminants with known … the Department implemented both recommendations contained in our original audit report. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the Arkport Joint Fire District (District) provides fire protection services for a portion of the Town. The remaining … outside of the District, constitutes the Town’s two fire protection districts, for which the Town contracts with the … agreed with our recommendations and indicated they plan to initiate corrective action. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112The Academy Charter School – Board Oversight (2014M-295)
… May 31, 2014. Background The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that is not under the control of the local school board. The … in 2008 under State University of New York authorization, is governed by a ten-member Board of Trustees. The School …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Collection of Medicaid Accounts Receivable (Follow-Up)
… Purpose To determine the extent of implementation of the four … through February 18, 2010, we found the Department needed to act more effectively to collect about $37 million of accounts receivable … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCity of Long Beach – Budget Review (B7-15-14)
… projections in the Citys tentative budget for the 201516 fis …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Albany Community Charter School - Resident Tuition Billing (2019M-138)
Determine whether School officials completely and accurately billed resident school districts
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Psychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… based on fixed fees. Parsons collaborates with the North Side School (North Side) to offer SCIS classes. In addition, North Side operates … compensation costs. $125,841 in undocumented expenses for repairs and maintenance, supplies and materials, consulting, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… advises Business Units how to process payments to the New York Independent Systems Operator (NYISO). NYISO provides electricity to Business Units throughout New York State and has historically billed Business Units on … advises Business Units how to process payments to the New York Independent Systems Operator NYISO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorOversight of Kendra’s Law (Follow-Up)
… being pushed in front of a New York City subway train by a man with a history of mental illness and hospitalization. The … impact a person’s AOT, such as being accused of or arrested for committing a crime—to their respective LGU …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followReport on the State Fiscal Year 2019-20 Executive Budget, February 2019
State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdfGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… rate-based preschool special education program: Preschool Integrated Special Class. The counties that use Ganrormic’s … information, including costs, reported by Ganrormic on its annual CFR that it submits to SED. To be eligible for … procurement processes. Key Recommendations To SED: Review the disallowances identified by our audit and, if …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualTown of Conesville – Long-Term Planning (2016M-314)
… through July 26, 2016. Background The Town of Conesville is located in Schoharie County and has a population of approximately 730. The Town is governed by an elected five-member Town Board. Budgeted … for 2016 total approximately $930,000, of which $598,100 is for the highway fund. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314ACDS, Inc. – Compliance With the Reimbursable Cost Manual
… to 213 children from school districts located in Nassau, Queens, and Suffolk counties. The counties pay tuition to …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bilinguals Inc. (Bilinguals) on its … properly, documented adequately, and allowable pursuant to the State Education Department's (SED) Reimbursable Cost Manual (Manual). Our audit covered the three fiscal years ended June 30, 2011. Background …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… period show 70 percent were categorized broadly as office or outpatient evaluation and management (E/M) and … not have sought in person. A recent audit report by the Office of the State Comptroller lends support to this finding. The audit found that although the Office of Mental Health (OMH) has expanded telemental health …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021State Agencies Bulletin No. 2129.2
… Earnings Code ABN; Added Information to Reduce Original Payment Amount and to Collect Overpayments Purpose: The … of OSC’s automatic processing of the CSEA Non-Pensionable Lump Sum Payment and to provide processing instructions for … CSEA BU02, BU03, BU04 and BU47 are eligible for a one-time lump sum payment. The one-time lump sum payment is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumOversight of Child Protective Services
… the caller must be provided with a clear explanation of why the intake is not being registered as a report and given … accurately reflect the nature of closure and why the call did not result in a report. Additionally, the length of time … from the SCR may limit its ability to retroactively investigate whether non-report calls were properly handled. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesTown of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32City of Yonkers – Budget Review (B24-6-7)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial … The purpose of our budget review was to identify issues which impact the City of Yonkers financial …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Public Authorities by the Numbers, December 2022
The scale of authority operations is enormous, with more than 1,000 State and local entities spending more than $78 billion per year, employing more than 166,000 full- and part-time staff.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-2022.pdf