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School for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfOversight of Chronic Absenteeism (2017-S-52)
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s52.pdfOversight of Chronic Absenteeism (2017-S-52) 90-Day Response
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s52-response.pdfOversight of School Fire Safety Compliance (2015-S-86), 90-Day Response
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86-response.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdfWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
Determine whether Waterville Central School District (District) officials adequately managed network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waterville-central-school-district-2022-111.pdfGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdfFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frewsburg-2021-159.pdfWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdfReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfImplications for the Future – 2021 Financial Condition Report
… for New York’s State and local governments, although it is unclear whether this increased support would alter the …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureState Contract and Payment Actions in October
… Book New York . Major Contracts Approved Department of Health $41.6 million for state employee COVID-19 testing … services for the Empire, Excelsior and Student Employee Health plans. $29.1 million to Beacon Health Options Inc. for … program. $321 million for payments under the Unemployment Insurance, Pandemic Unemployment Assistance, Federal Pandemic …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberOpinion 88-19
… of commencing legal action to enjoin a private corporation from using property within the town for a landfill. You … you inquire whether the town can accept a gift of money from the citizens group to help defray legal expenses. … its rights or property." As was discussed in 1979 Opns St Comp No. 79-651, p 127, however, this authority does not, as …
https://www.osc.ny.gov/legal-opinions/opinion-88-19NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of payments with Washington, with the … state ranking 42 nd in federal fiscal year (FFY) 2023 on a per capita basis, according to a report issued today by … the state represented 5.8% of the nation’s population. At $16,355, New York’s per capita contribution to the federal …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. NYTPS is reimbursed for these services through rates … median salaries for comparable administrative job titles of public school districts in the region; and $49,495 in … NYTPS’ tuition reimbursement rates. Remind NYTPS officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… learning disabilities who are between three and four years of age. PFLL is reimbursed for preschool special education … $58,481 in personal service costs, which consisted of $41,298 in health insurance costs for salaried employees … in other than personal service costs, which consisted of $7,687 in unsupported credit card expenses and $429 in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Hawthorne is reimbursed for preschool special … in other than personal service costs, which consisted of $11,419 in expensed equipment that was not properly … tuition reimbursement rates. Remind Hawthorne officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… To determine whether UnitedHealthcare overpaid for out-of-network anesthesia services provided at Ambulatory Surgery … Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), provides health insurance … The Empire Plan provides its members with four types of health insurance coverage: medical/surgical, hospital, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatory