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School for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59)
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59.pdfGingerbread Learning Center, Inc. - Compliance With the Reimbursable Cost Manual (2014-S-79), 90-Day Response
To determine whether the costs reported by the Gingerbread Learning Center, Inc. (Gingerbread) on its Consolidated Fiscal Reports (CFRs) were properly documente
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-14s79-response.pdfNew York Center for Child Development, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-101)
To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated Fiscal Reports (CFRs)
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s101.pdfBirch Family Services, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-74) 90-Day Response
To determine whether the costs reported by Birch Family Services, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s74-response.pdfBirch Family Services, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-74)
To determine whether the costs reported by Birch Family Services, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s74.pdfLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2016-S-2) 90-Day Response
To determine whether the costs claimed by Lifespire, Inc. on its Consolidated Fiscal Reports were valid and consistent with contract terms and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s2-response.pdfLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2016-S-2)
To determine whether the costs claimed by Lifespire, Inc. on its Consolidated Fiscal Reports were valid and consistent with contract terms and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s2.pdfDiNapoli Releases Analysis of Revised Executive Budget
… in SFY 2019-20; and The budget proposes a congestion tolling program in New York City to generate revenue for the … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… provide the public with a clear, independent assessment of how the Fund is being managed and where improvements could be …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… New York state bought hundreds of millions of dollars worth of medical equipment at the onset of the COVID-19 pandemic, … New York state bought hundreds of millions of dollars worth of medical equipment at the onset of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Agencies Bulletin No. 2416
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: Employees meeting the … agencies of the updated IRS Internal Revenue Service tax withholding requirements for 2026 and other tax related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026Village of Herkimer – Payroll (2025M-37)
… in their applicable collective bargaining agreement (CBA). Direct supervisors also did not review or certify … were available for the three employees to substantiate the cash payments and benefits each received upon separation, … not always consistent with the language in the applicable CBA or there was no individual employment agreement …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Poland Central School District – Lead Testing and Reporting (S9-25-20)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingXVI.3 Overview – XVI. Financial Reporting
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial … Reporting Entity for the purpose of outlining the scope of what is and what is not included in the States periodic financial reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports (CFRs) … Cost Manual (RCM). The audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… much as $1.5 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid. Generally, under federal and state law providers are supposed to be enrolled, a process that gives DOH assurance that they … much as $15 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programOversight of Child Protective Services
… sample cases through September 2022. About the Program The New York State Child Protective Services Act of 1973 was established …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $356,000 were not competitively procured, as required by state law and the village’s procurement policy. In addition, … reports, annually audit the treasurer’s records per state law or ensure the accuracy of the annual financial …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0