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Town of Hempstead – Information Technology Access Controls (2021M-158)
… addressing key IT security issues, such as breach notification, and those related to acceptable computer use, …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … financial procedures to ensure that the informal processes in practice continue to provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCharter School of Educational Excellence – Information Technology (2023M-174)
Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/charter-school-of-educational-excellence-2023-174.pdfThe Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfUrban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-192.pdfWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/western-ny-maritime-charter-2019-176.pdfHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/health-sciences-charter-2019-99.pdfCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/charter-school-applied-technologies-60.pdfHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… transactions are not compared to supporting documentation. Bank agreements lack important components such as identifying … to process online banking transactions or requiring the bank to provide confirmations of online transactions. A … reviewed and reconciled to supporting information. Update bank agreements. Use a dedicated computer for online banking. …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Agencies Enterprise Account 50400-50423 Office of Mental Health Sheltered Workshop Fund 50450-50464 Office for Persons … Insurance Benefit 60500-60502 Lottery Prize 60693 SUNY Hospital Affiliations (Stonybrook) 60850-60851 CUNY Senior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly calculated adequately
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a New York … to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, Kennedy … by SED for a portion of its payments to Kennedy. For the three fiscal years ended June 30, 2014, Kennedy reported …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… children with learning disabilities from approximately 35 school districts located in three counties in western New …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Happiness House, a not-for-profit organization located in the Finger Lakes region of central New York, is authorized … services to about 150 children with learning disabilities in Geneva, Canandaigua, and Waterloo, NY. Happiness House is … 2013, Happiness House reported approximately $3.4 million in reimbursable costs for its preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Background Variety, a not-for-profit organization located in Syosset, New York, is an SED-approved provider of special … to about 420 children from school districts located in Nassau and Suffolk Counties and New York City. Variety is … 30, 2014, Variety reported approximately $9.35 million in reimbursable costs for its rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… CFR. Other Related Audits/Reports of Interest The Alcott School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest Jowonio School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2012. This included $316,020 in personal service costs and $104,933 in other-thanpersonal- service (OTPS) costs that were either unsupported, not … and personal expenses such as personal laundry and phone service costs. We identified several record-keeping …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… that provides full-day preschool special education programs and half-day preschool special education programs, collectively referred to as SED Programs, to disabled children between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manual