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New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… About the Program The Institute is a New York City-based not-for-profit organization authorized by SED to provide … fixed fees, as opposed to the cost-based rates established through financial information reported on CFRs. The Institute … employees were accidentally shredded during our audit but later indicated this occurred before they were notified …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… To determine whether the New York City Department of Transportation (DOT) collects selected revenues from the … New York City Bike Share program as required by the terms of the agreement. We also determined whether DOT monitors the … the New York City Bike Share program, which is part of a public-private partnership between the City of New York …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… five years of age. NYTPS is reimbursed for these services through rates set by SED. The reimbursement rates are based … years ended June 30, 2014, NYTPS reported $23.5 million in reimbursable costs on its CFRs for its rate-based … 2014, we identified $841,392 in reported costs that did not comply with SED’s requirements, including $483,136 in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (Report 2014-S-62). … about 1.1 million members. The New York State Department of Civil Service (Department) contracted with United …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Chemical Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). Background Our initial … of alcohol and substance abuse. We audited $8.4 million in payments made to the two contractors, and found that …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… clean water and drinking water projects. Source of Funds: Proceeds of revenue bonds issued by EFC Distribution of Funds: The local government in applying for the loan from EFC … from capitalization grant moneys and state matching funds (usually 1/3 to 1/2 of the loan amount for clean water …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated Fiscal … To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualOversight of Career and Technical Education Programs in New York State Schools
… high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative … Services (BOCES) can do to enhance CTE programs. The audit covered the 2015-16 through 2018-19 school years and additional … highgrowth and highsalary job marketneeds and what the Department school districts and Boards of Cooperative …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… $948 in other than personal service costs, such as vehicle insurance, that either did not relate to the Program they …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… About the Program Our initial report ( 2016-S-37 ), which was … (SLA) had effectively addressed noise complaints related to nightlife establishments in New York City (NYC). The audit … SLA took action against establishments with high levels of complaints, they were primarily due to violations other …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followMental Health Training Component of the New York SAVE Act (2022-MS-1)
… District [pdf] , Malone Central School District [pdf] , Port Washington Union Free School District [pdf] , Rye Neck … [pdf] , Wellsville Central School District [pdf] , West Genesee Central School District [pdf] Audit Objective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and … Periodically review tuition bills to ensure the billings have been calculated correctly. Adopt a written … Determine whether student enrollment and billings to school districts of residence are accurate and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps to … Assess whether City of New Rochelle City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Building Department operations for the period June 1, 2015 through April 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a … Trustees. Key Findings The Board and Village officials did not segregate code enforcement duties. The Building …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… New York State Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials ensured that new …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189DiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… disability. SED has 15 ACCES-VR district offices with 293 full-time vocational counselors and 97 counselor assistants. … achievements to ensure that participants are receiving the full benefit of its services. SED officials generally …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… customers statewide owed $1.8 billion with customers from New York City and Long Island comprising 60% of those in … multiple aspects of life, including the elevated number of New Yorkers who continue to have trouble paying their utility … and Policy Insights: Distribution of Utility Arrears in New York State Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… more to help low-income New Yorkers find housing by making full use of available federal funds for vouchers, according … DiNapoli said. “This audit found that HCR has not made full use of the federal funds that support vouchers and needs … and its management of reserves. HCR failed to take full advantage of the available Housing and Urban Development …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisis