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The Arc of Orange County – Compliance With the Reimbursable Cost Manual
… We audited costs that Arc Orange reported on its CFR for the year ended December 31, 2013. In addition, we … Orange provides preschool special education services to children with disabilities who are between the ages of three and five …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report … services to children with disabilities between the ages of three and five years. HTA is reimbursed for preschool … in other than personal service costs, which consisted of $15,813 that was not related to the SEIT program, $3,678 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated properly, … years ended June 30, 2012. Background The Institutes of Applied Human Dynamics, Inc. (Institutes) is a … the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of Applied Human Dynamics were calculated …
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
… timely and program participants are held accountable. I am encouraged by DEC’s positive response to our audit … private parties to voluntarily clean them up in exchange for liability relief, technical assistance, and tax credits from the state. The program is an alternative to the state’s enforcement-based cleanup …
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)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information … Vertus Charter School Conflict of Interest and Information Technology 2016M344 …
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)
… report - pdf] Audit Objective Did Capital Region Board of Cooperative Educational Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component districts)? … aid, BOCES officials prepare BOCES aid claims on behalf of their component districts (local districts that partner …
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)
… July 1, 2014 through January 31, 2016. Background The Nassau County Board of Cooperative Educational Services … Nassau County Board of Cooperative Educational Services …
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)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, 2011 through … Orleans Niagara Board of Cooperative Educational Services Financial Management …
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)
… (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, 2014 … of Cooperative Educational Services Managed Technical Support 2016M299 …
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
… Trust Fund loan, and reduced personal income tax rates for lower- and middle-income families starting in 2026. Other … backdoor borrowing. General aid for local governments is largely flat, despite growing signs of fiscal strain at … path and able to navigate the challenges ahead. My office will continue to carefully monitor economic …
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)
… Objective To determine the extent of implementation of the eight recommendations included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs … To determine the extent of implementation of the eight recommendations included in …
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)
… pdf] Audit Objective Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured … Determine whether Monroe No 1 Board of Cooperative Educational Services BOCES officials ensured …
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)
… report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 463 applicable physical accessibility components … City officials should assess the feasibility of taking additional steps to increase physical accessibility …
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)
… report – pdf] Audit Objective Assess whether City of Batavia (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 297 applicable physical accessibility components … spaces and interior doors that require five or less pounds of pressure to open. Four components at the Police Station, …
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)
… report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 293 applicable physical accessibility components … City officials should assess the feasibility of taking additional steps to increase physical accessibility …
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
… or providers, often nonprofits, who can assist with case management, legal services, health care or mental health … Oversight and Documentation Issues Auditors reviewed 58 case files and found they were missing essential documentation such as case management plans, signed applications for services, …
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)
… accessibility at selected facilities. Specifically: 26 components at the Public Operations Center, such as signs at interior offices with raised lettering and Braile mounted at an accessible … taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
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)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 … School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professional