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Tuition Assistance Program – Metropolitan Learning Institute
… institutions. Schools receiving TAP payments certify student eligibility. The Metropolitan Learning Institute … aid.) The school offers ten vocational programs that are registered with the State Education Department (SED). For the … and other fees, the school’s refund policy, etc. The other student’s enrollment agreement was not signed by an SED …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteEmpire Plan Drug Rebate Revenue
… Department contracted with United to administer the NYSHIP prescription drug program between January 1, 2008 and … pass 100 percent of the value of the agreements on to the prescription drug program. United subcontracted key functions of the prescription drug program to Medco Health Solutions, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueCost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How many total collections … and that proper internal controls are in place. Accept Credit Card Payments Providing residents the option to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processV.3.D Accounts – V. Chart of Accounts (COA) Governance
… 60321, 60750 There are two Statewide Account Reporting Trees on the SFS Program website: one to capture the … Accounting Principles (GAAP)-basis account groupings. Both trees are organized as follows: Level 1: Total State Level 2: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… A former director of finance and administration at New York University paid full restitution of $663,209 after pleading guilty to grand larceny for … a scheme to support her lavish lifestyle at the expense of children with special needs and young English Language …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment. Key Findings While the … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements were supported for proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during our three-year audit period and/or … travel characteristics. We examined a total of $639,218 in travel expenses for 20 Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesHoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosick-falls-2019-159.pdfCherry Valley Fire District - Board Oversight (2019M-141)
Determine if the Board properly established reserve funds and equitably billed for fire protection services.
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141.pdfTown of Hamden – Financial Condition (2013M-86)
… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … which comprises five elected members – the Town Supervisor and four Board members – governs the Town. The Town’s 2013 … purposes over which there is direct control (such as real property taxes) to fund appropriation increases and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Brooktondale Fire District – Purchases and Disbursements (2021M-18)
Determine whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brooktondale-fire-district-2021-18.pdfTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-skaneateles.pdfDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… in the labor force in 2024, less than half the rate of people in New York without a disability (69.9%) and 3.5 … and encouraging employers to practice inclusive hiring can help improve employment outcomes for people with a … York.” In 2024, more than 2.5 million New Yorkers 16 and older had a disability, representing 15% of the working-age …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesDutchess County – Financial Condition (2013M-370)
… our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. … approximately 297,000 residents, 20 towns, eight villages and two cities, and covers approximately 802 square miles. As … $409 and $411 million, which are funded primarily with real property taxes, sales and use taxes and State and …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Copiague Fire District – Cash Disbursements (2019M-225)
Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-225.pdfDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… York State's Medicaid system made as much as $12.1 million in inappropriate payments during 2015, including $2.3 million for dead patients and millions more for recipients who had been … were recovered. "My auditors continue to find glitches in the Department of Health's payment control systems that …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsOpinion 94-29
… matters are quasi-criminal in nature and that the party represented in a support proceeding is usually … acting in its judicial capacity which determines whether a party will be allowed to proceed as a "poor person", and if … by a municipal agency in a support proceeding, the party would not be exempted from the fees imposed by section …
https://www.osc.ny.gov/legal-opinions/opinion-94-29SFS Accounting Basics –Transaction Processing from Budgets to Ledgers
Presentation from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-accounting-presentation.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdf