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Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7) 180-Day Response
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7-response.pdfFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfProtection of Managed Pollinators (Honey Bees) (2021-S-40) 180-Day Response
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sga-2023-21S40-Response.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7)
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7.pdfProtection of Managed Pollinators (Honey Bees) (2021-S-40)
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s40.pdfThe Arc Erie County New York – Compliance with the Reimbursable Cost Manual (2022-S-10)
To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10.pdfInfant and Child Learning Center - The Research Foundation for the State University of New York - Compliance With the Reimbursable Cost Manual (2017-S-22) 90-Day Response
To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s22-response.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12-response.pdfNew York State Health Insurance Program: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) 180-Day Response
To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s18-response2.pdfNew York State Health Insurance Program: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) 180-Day Response
To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s18-response1.pdfState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter. Louise and Robert shared a lifetime …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterOversight of Child Protective Services
… reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, … children, families, and communities. OCFS is responsible for overseeing the locally administered child welfare system, … days a year, and received roughly 300,000 calls annually for the 2 years prior to the COVID-19 pandemic. Calls …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… to review compliance with the cash management of federal funds. The importance of obtaining and maintaining CFDA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedAvoca Central School District – Payroll (2025M-14)
… board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and hours worked into the financial … 1 We discussed the lack of support for one employee’s salary and wage payments during the audit period. … District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Real Property Portfolio
… State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need … ESD may transfer to a subsidiary any real property for any project to carry out the purposes of growing the … greater efficiency, transparency, and accountability for the State’s public authorities, such as ESD, the State …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioPoland Central School District - Claims Audit Process (2018M-214)
… approved before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit … claims auditor. Key Recommendations Discontinue the use of the debit card. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Town of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials have not developed policies or procedures for how ski collections should be recorded, deposited and …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188World Trade Center Presumption – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 World Trade Center Presumption …
https://www.osc.ny.gov/retirement/publications/1522/world-trade-center-presumption