Search
Oversight of Smart Schools Bond Act Funds
… Objective To determine whether the State Education Department … is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized … To determine whether the State Education Department is …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsPrivacy and Security of Student Data (Follow-Up)
… ). About the Program The State Education Department (SED) is part of the University of the State of New York, one of … systems and the student data reporting processes. SED is responsible for safeguarding its data and ensuring the … integrity, and availability of its systems. SED is charged with the general management and supervision of all …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followCity of Yonkers – Budget Review (B6-16-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million … City of Yonkers Budget Review B61610 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Reimbursement of Social Services Costs (2013MS-3)
… complete report - pdf] We also released 7 letter reports to the following Counties: Franklin [pdf] , Genesee [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine if counties were maximizing the reimbursement of costs related to the administration of social services programs for the …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3City of Lockport - Budget Review (B19-1-7)
… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7City of Newburgh – Budget Review (B19-6-11)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … for police ($1.1 million) and firefighters ($800,000) is likely underestimated by a total of at least $910,000. The …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11City of Lockport -- Budget Review (B18-1-10)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 … year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… are based on fixed fees as opposed to the cost-based rates established through financial information reported on … refers students to JCDC and pays for its services using rates established by SED. The rates are based on the … supported, non-program, or prior period contracted direct care expenses. $352,551 in insufficiently supported …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… others offered unique amenities. For example, Midway State Park offered a wheelchair accessible playground, and Letchworth State Park had an Autism Nature Trail, featuring sensory stations … action had been taken to implement the plan’s provisions. Staff at state parks said they perform periodic walk-throughs …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered the costs submitted by AMC to SED on its CFRs for the fiscal years ended June 30, … for the fiscal year ended June 30, 2014. About the Program AMC is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… preschool multidisciplinary evaluations and provides 1:1 Aide services to children enrolled in the cost-based … claimed by the Executive Director and Principal. $504 in unsupported compensation, including $433 in salary and …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Franziska Racker … Racker provides preschool special education services to children with disabilities who are 3 to 5 years of age. Racker is reimbursed for these services … To determine whether the costs reported by Franziska Racker …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Liberty Resources Inc on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments SED Reimbursable Cost Manual
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualPart ZZ of Chapter 56 of the Laws of 2020
Part ZZ of Chapter 56 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/part-zz-chapter-56.pdfLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate … from the Town of Livonia, in Livingston County, where it is located. The Board of Fire Commissioners comprises five … how the project will be financed, and that the project is permissible by law. Ensure that District officials comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Abilities First, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal … Mid-Hudson region. Among other programs, AFI is authorized by SED to provide preschool special education services to … AFI is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualVillage of Silver Creek – Capital Projects (2017M-31)
… the general fund. The Board did not approve water capital project change orders, which resulted in the project’s budget being overspent by $179,000. Key … and procedures for the oversight and management of capital project finances that include a formal process for approving …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Otselic – Selected Financial Operations (2012M-220)
… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … community development moneys is prepared, and procedures for outstanding loan collection are enforced. Establish …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220