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Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rochester Childfirst Network (RCN) on … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (Manual). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight for the … The purpose of our audit was to review the Towns budgeting …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City … for operating the subways and most of the public bus service throughout New York City, and MTA Bus provides bus service in portions of the Bronx, Queens, and Brooklyn, and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followTown of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91XIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… agencies with information related to refunds owed to the state by an employee when the employee submits a check for repayment to the state. … Preparation: Refunds Owed to the State as a Result of a Due to State Employee Expense Report Balance An employee … issued a check from a Business Units sole custody account the advance must be reconciled outside of SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeVillage of Sherburne – Budgeting (2025M-83)
… [read complete report – pdf] Audit Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop … Period February 28, 2022 – August 29, 2025 Understanding the Audit Area A village board must develop realistic budgets … Did the Village of Sherburne Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Dynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Dynamic Center Inc. on its … calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual. The audit covered the fiscal … To determine whether the costs submitted by Dynamic Center Inc on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualVillage of Leicester – Financial Management (2025M-7)
… [read complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) … is responsible for the general management and control of the Village’s financial affairs, which includes adopting … The Board did not effectively manage the Villages fund …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Oversight of Direct Placement of Children (2017-S-30)
To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s30.pdfNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualTown of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period January 1, 2012 … The purpose of our audit was to assess the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355DiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management … caseloads, expanding waitlists, and the increasing number of older adults show the scale of need. By quantifying it, … administration and oversight since all home care services are delivered through contracted community providers. Case …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsUse, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make … infection prevention and control policies, and whether the data collected by the Department, including data reported … To determine whether the Department of Health Department is collecting necessary …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataTown of Covert – Financial Management and Justice Court (2015M-180)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and its resultant financial … The purpose of our audit was to review the Towns budgeting …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10.pdfCity of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad policy and relegates the United States to the sidelines of the global response to climate change. "The creation of a … President Trumps decision to walk away from the Paris Agreement is a mistake is bad policy and relegates …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementTown of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 … The purpose of our audit was to evaluate the audit of claims …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the … request to determine if the establishment of the account is consistent with all relevant rules, regulations, and … It is the agencys responsibility to request to establish a bank …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsTown of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s police payroll processing for the period January … The purpose of our audit was to review internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244