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Sunshine Developmental School - Compliance With the Reimbursable Cost Manual (2012-S-64)
To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were allowable and properly documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s64.pdfMetro Therapy, Inc. - Compliance With the Reimbursable Cost Manual (2012-S-164)
To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s164.pdfJohn A. Coleman School - Compliance With the Reimbursable Cost Manual (2012-S-16)
To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s16.pdfOversight of the STEM Incentive Program (2017-S-75) 90-Day Response
To determine if the Higher Education Services Corporation is effectively monitoring the Science, Technology, Engineering, and Mathematics Incentive Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s75-response.pdfOversight of the Pesticide Reporting Law (2017-S-57) 90-Day Response
To determine the accuracy and completeness of the Department of Environmental Conservation’s pesticide reporting database from self-reported information ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s57-response.pdfThe Mitchell-Lama Program: Awarding Housing Units and Maintaining Waiting Lists (2014-N-3)
To determine whether Mitchell-Lama-financed housing units are assigned to eligible persons in compliance with properly established waiting lists for the period
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14n3.pdfAudit of the State Financial Aid Program at Barnard College (2015-T-1)
The objective of this audit was to determine whether Barnard College (Barnard) officials complied with the State Education Law and the Commissioner of Education
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15t1.pdfUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/union-free-tarrytowns.pdfStaying Ahead of the Curve: School Districts Responding to Fiscal Challenges
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges
https://www.osc.ny.gov/files/local-government/publications/pdf/schoolsfiscalstress.pdfThe Changing Manufacturing Sector in Upstate New York: Opportunities for Growth
The Changing Manufacturing Sector in Upstate New York: Opportunities for Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/manufacturingreport.pdfDevelopmental Disabilities Institute, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-3)
To determine whether the costs reported by Developmental Disabilities Institute, Inc. (DDI) on its Consolidated Fiscal Reports (CFRs) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s3.pdfCracks in the Foundation: Local Government Infrastructure and Capital Planning Needs
Cracks in the Foundation: Local Government Infrastructure and Capital Planning Needs
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalplanning.pdf2024 Annual Receipts and Disbursements History of the Oil Spill Fund
2024 Annual Receipts and Disbursements History of the Oil Spill Fund
https://www.osc.ny.gov/files/about/pdf/oil-spill-disbursements-2024.pdfLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-22)
To determine whether the costs reported by Liberty Resources, Inc. on its CFRs were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the SED ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s22.pdfOversight of the Early Intervention Program (Follow-Up) (2024-F-3) 30-Day Response
To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f3-response.pdfImproved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-5)
To determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s5.pdfFederal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfAvoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis
This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdfGeneral Investment Policies for the New York State Common Retirement Fund
Intended to provide a framework for the operation of the Fund and to reflect the strategies and principles adopted by the Comptroller.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/general-investment-policies.pdf