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Oversight of Pupil Transportation Services
… is monitoring school districts’ compliance with safety training requirements for school bus personnel and … monitors, and attendants; and it has established safety training requirements to help ensure safe transportation for … the Department administers the School Bus Driver Safety Training Program, through which instructors provide school …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… that operates a special education integrated preschool classroom within its early education center. Elmcrest is …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualPandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… documented, pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … York City-based not-for-profit organization authorized by SED to provide Preschool Special Education Itinerant Teacher … report, these programs are collectively referred to as the SED cost-based programs. AOLC has an Executive Director (ED), …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, for-profit special education provider … who are between three and four years of age. MIM is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualImplementation of Suicide Prevention Task Force Recommendations
… made by the New York State Suicide Prevention Task Force to facilitate greater access, awareness, … the State convened the New York State Suicide Prevention Task Force (Task Force). The Task Force comprised a diverse group of … made by the New York State Suicide Prevention Task Force to facilitate greater access awareness …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and equipment, or the effect these decisions would have on the District’s fund balance and the tax levy. … take corrective action. Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Functional MDS – Compliance With the Reimbursable Cost Manual
… are funded by the New York City Department of Education (DoE), which refers students to MDS. The DoE reimburses MDS using rates established by SED that are …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualTown of Urbana – Access Controls (2022M-4)
… Town of Urbana (Town) officials properly configured network and computer user access controls to safeguard the … Town officials (officials) did not adequately configure network and computer user access controls. In addition to … Provide IT security awareness training. Adequately manage network and local user accounts and permissions. Enter into …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Amerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Amerimed Kids, LLC (Amerimed Kids) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and … To determine whether the costs reported by Amerimed Kids LLC on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by TheraCare Preschool Services, Inc. (TheraCare) on its Consolidated Fiscal Reports (CFRs) were properly … reimbursed by the State Education Department (SED) based on their annual CFRs, which detail program-related expenses. … audit, make the appropriate adjustments to costs reported on the CFRs and to TheraCare's tuition reimbursement rates, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualForeclosure Update: Signs of Progress
Statewide, foreclosure filings fell by 46 percent between 2013 and 2018. Foreclosure rates are highest in the Long Island and the Mid-Hudson regions. Only four
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure-update.pdfOversight of Direct Placement of Children (Follow-Up)
… or suitable persons via FCA Section 1017 are placed in a safe environment. The audit covered children who were in … laws and regulations and that children are placed in safe environments. OCFS also had not developed the same type …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … organization located in Rochester, New York, is an SED-approved provider of preschool special education … education services using reimbursement rates set by SED; the State, in turn, reimburses the county 59.5 percent …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualTown of Knox – Town Clerk (2020M-72)
Determine whether the Town Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately.
https://www.osc.ny.gov/files/local-government/audits/pdf/knox-2020-72.pdfTown of Hounsfield - Claims Auditing (2019M-215)
Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/hounsfield-2019-215.pdfTown of Seneca Falls - Procurement (2018M-143)
Determine if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/pdf/seneca-falls-2018-143.pdfTown of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/farmersville-49.pdfTown of Webb - Ski Collections (2018M-188)
Determine whether Town officials adequately monitored ski collections and the issuance of season passes and lift tickets.
https://www.osc.ny.gov/files/local-government/audits/pdf/webb-188.pdfDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts … police vehicles for the Troop D headquarters based in Oneida. They allegedly used a state police paid account to … state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30000 in auto parts and supplies from …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larceny