Search
Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated … To determine whether the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… contaminated sites that could pose risks to the public’s health and safety have languished in the state’s Brownfield … may allow contaminants to spread, put residents’ health and safety at risk and cost the state more money,” … Four were found to pose a ‘significant threat to public health or the environment,’ one of the highest threat levels …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year … of Regents of the University of the State of New York in December 2013, is overseen by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… in a timely manner in accordance with BOCES’ policy and statutory requirements. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … not statutorily allowed and had approximately $2.4 million in reserves that were not used and did not evidence plans for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… purpose of our audit was to determine whether BOCES was in compliance with State Education Department (SED) …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalTown of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of … Town of Webb Union Free School District Fund Balance 2016M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding access … uncertainty for those that depend on state aid. The full financial and economic implications of this budget will …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, UnitedHealthcare Insurance … a vaccine) that is administered by a health care provider in a physician’s office or other outpatient clinical setting. … through December 2021. We identified over $5.5 million in actual and potential overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 865 applicable physical accessibility components … proper height and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… 54 components at the City Hall, such as accessible parking spaces located on the closest accessible route and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… identifying van accessible parking spaces and interior doors that require five or less pounds of pressure to open. … route and an accessible entrance that provides direct access to the main floor Recommendation City officials …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… spaces. Three components at the Police Station, such as signs with raised lettering and Braille. Recommendation City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26DiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… said. “Programs exist to assist with shelter, medical and mental health care and legal services, but better monitoring of … providers. Limited Monitoring and Data Collection OTDA needs to do more to collect and retain data on whether human …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… 26 components at the Public Operations Center, such as signs at interior offices with raised lettering and Braile … accessible height. Four components at the Library, such as signs identifying van accessible parking spaces. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… and procedures used to procure professional services for the period July 1, 2014 through April 6, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $108.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February … the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report … summer school program had an outstanding surplus in the special aid fund of $3.4 million. BOCES did not enter into …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-services