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Kids in Action of Long Island, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-13) 180-Day Response
To determine whether the costs reported by Kids in Action of Long Island, Inc. 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-2022-21s13-response.pdfMajor Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsOversight of the Early Intervention Program (2021-S-25)
To determine whether the Department of Health was effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25.pdfThe New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to the final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-from-an-osc-audit-04082026.pdfAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… New York state will get nearly $665 million in federal funding to invest in improvements to broadband availability … to support high-speed broadband and this new federal funding will help remove that barrier. The pandemic exposed … of opportunity. How New York utilizes this federal funding will set a critical path for our state’s digital …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideTown of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor … the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fChittenango Central School District – Audit Follow-Up (2023M-155-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress … The purpose of our review was to assess the Chittenango …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials … professional services were procured in a manner to ensure the prudent and economical use of public money in the best …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalGates Fire District – Audit Follow-Up (2024M-10-F)
… and Gates in Monroe County. The elected five-member Board is responsible for the general management and control of … financial and capital plans. The Board-appointed Treasurer is the District’s chief fiscal officer and is responsible for the custody, receipt, disbursement and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… such as budget-to-actual reports or cash flow reports, is received. The audit included 11 recommendations to help … the District’s financial activities. Background The City is the eighth largest city in New York State and is located in Westchester County. The City is governed by a …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fDiNapoli: Restaurant Industry Critical to New York City's Economy
… government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… for any vendor with which they do business if the vendor is not already in the Statewide Vendor File. Each vendor in the Statewide Vendor File is responsible for ensuring the accuracy of its information, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesCopiague Union Free School District – Audit Follow-Up (2023M-150-F)
… Free School District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … Free School Districts District progress as of January 2026 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… good job opportunities for all New Yorkers remains a challenge." While each of New York’s 10 labor market regions …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008Opinion 91-1
… contracts for public work and purchase contracts (see, e.g., Exley v Village of Endicott , 51 NY2d 426, 434 NYS2d 922; … to cooperatively bid contracts for public work (see, e.g., 25 Opns St Comp, 1969, p 6). As in the case of … of Area Paving Corp. v Town of Mamaroneck , Supreme Ct, Westchester Co., 12/22/88, Index No. 10459/88; Walter v …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 92-52
… COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and … LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative agreement … and municipalities. You ask whether the Water Authority of Great Neck North may participate in a cooperative plan for …
https://www.osc.ny.gov/legal-opinions/opinion-92-52DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Town Clerk Michelle Sheppard resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her … Town Clerk Michelle Sheppard resigned her two public jobs and agreed to pay $4303 in restitution for dodging her …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsOpinion 99-4
… therefrom (see, e.g., Civil Service Forum v New York City Transit Authority , 4 AD2d 117, 163 NYS2d 476 affd 4 … Law, §858; see also Postler & Jaeckle , supra ). To carry out these purposes, an IDA is expressly granted certain … this title" (General Municipal Law, §858[17]). Section 858 does not expressly authorize an IDA to make a grant of moneys …
https://www.osc.ny.gov/legal-opinions/opinion-99-4