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Oversight of School Safety Planning Requirements (Follow-Up) (2020-F-17)
To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of School Safety Planning Requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f17.pdfFiscal Stress Monitoring System: 2019 List for School Districts
Summary data in PDF
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2019-schools-summary-list.pdfFiscal Stress Monitoring System: 2018 List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2018-schools-summary0.xlsxFiscal Stress Monitoring System: 2017 List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2017-schools-summary.xlsFiscal Stress Monitoring System: 2016 List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2016-schools-summary.xlsFiscal Stress Monitoring System: 2015 List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2015-schools-summary.xlsFiscal Stress Monitoring System: 2014 List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2014-schools-summary.xlsFiscal Stress Monitoring System: 2013 List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2013-schools-summary.xlsBuffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-academy-science-charter-2019-250.pdfThe Academy Charter School - Credit Card Expeditures (2019M-80)
Determine whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/academy-charter-2019-80.pdfOversight of School Fire Safety Compliance (Follow-Up) (2017-F-22)
To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance (2015-S-86).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f22.pdfUpstate Transportation Authorities Suffer Revenue Plunge
… August 24, 2021 The COVID-19 pandemic created unprecedented challenges … 3 Collectively, these reports for the year ended March 31, 2021 provide valuable insight into the impacts of the … authorities reported ridership declines from FY 2020 to FY 2021 that ranged from 35.5 percent at CDTA to 70.4 percent at …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… to continue to be mindful about how budget practices today impact budgetary solvency in the future. This system is … of Island Park (Nassau), Maybrook (Orange) and Valley Stream (Nassau) and the city of Yonkers (Westchester) were … in the “susceptible to fiscal stress” category; Valley Stream remains in the “moderate fiscal stress” category; and …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdJune 2002: GASB Statement 34
… to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements with information which will enhance … associations. If you require additional information or need technical assistance please contact the regional office …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34About Statement No. 68 – Governmental Accounting Standards Board
… for Pensions as Required by GASB 68 . Annual Census Data Audits In response to GASB Statement No. 68, the American …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… the former West Ghent Volunteer Fire Company treasurer, for embezzling fire company money to bankroll her personal business. Cesternino was sentenced … on the Fire Company’s credit card, including purchases for her personal sales business. This guilty plea is the …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the state an opportunity to accelerate universal deployment of the highest-speed … York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its … in Tupper Lake that serves students from Franklin and Hamilton counties. Adirondack is authorized by SED to provide … in the SED preschool cost-based program. Franklin and Hamilton counties pay tuition to Adirondack using …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served … students with disabilities. The New York City Department of Education (DOE) refers students to E&D and pays for its … were not proportionately similar between classes or groups of E&D employees. $82,648 in unallowable personal service …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 and 4 years of age. During the 2017-18 school year, CCC served … Preschool Full-Day Special Class Program. For purposes of this report, this program is referred to as the cost-based … under this program come from the New York City Department of Education (DOE). In addition to the cost based program, …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manual