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United Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. 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 ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-2) 180-Day Response
To determine whether costs reported by Canarsie Childhood Center on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s2-response.pdfUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-14)
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. 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 ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14.pdfCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-2)
To determine whether the costs reported by Canarsie Childhood Center on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s2.pdfMetro-North Railroad - Response Planning for Unexpected Events (2019-S-55) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55-response.pdfOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-66) 30-Day Response
To determine whether the costs reported by Omni Childhood Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s66-response.pdfOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-66)
To determine whether the costs reported by Omni Childhood Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s66.pdfMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-25) 180-Day Response
To determine whether the costs reported by Mary Cariola Children’s Center, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under State Education Department guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s25-response.pdfDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… thousands of people, conducting world-class research and development, attracting new residents, training the workforce … in our community and are grateful to our government partners across New York for supporting and advocating for … educational opportunity, innovation, and workforce development statewide. Recent analyses show that federal …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… categorized by the federal administering agency. These ALN numbers are used extensively by the Federal and New York … report the status of, federally funded programs. The ALN numbers represent, in most instances, the primary source for … funds. The importance of obtaining and maintaining ALN numbers in the State’s grant records cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family … loving and committed couple could accomplish together. My thoughts and prayers go out to Louise and her family." … My heart goes out to Congresswoman Slaughter and her family …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterReal Property Portfolio
… and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The audit … the Urban Development Corporation Act, can dispose of real property and acquire it to own, hold, improve, and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioOversight of Child Protective Services
… the SCR and determining actions for the calls, we found closure codes for non-report calls could more accurately reflect the nature of closure and why the call did not result in a report. … the retention period for the call recording and updating closure codes. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesAvoca Central School District – Payroll (2025M-14)
… contracts and board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
Determine whether Canajoharie Volunteer Fire Department (Department) officials ensured that financial activities were properly recorded and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/canajoharie-volunteer-fire-department-2023-135.pdfCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials maintained complete and accurate capital asset records.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cattaraugus-allegany-erie-wyoming-board-of-cooperative-educational-services.pdfOrleans Niagara Board of Cooperative Educational Services - Capital Assets (2023M-103)
Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/orleans-niagara-board-of-cooperative-educational-services-2023-103.pdfState Agencies Bulletin No. P-437
1985 Salary Increases, Other Changes for Emp in Sec Svc (01) and Sec Supr (61) Negotiating Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-437.pdfTown of Baldwin – Claims Auditing (2023M-113)
Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/baldwin-town-2023-113.pdfDomestic Violence: Recent Trends in New York
Introduction October is Domestic Violence Awareness Month, a time to recognize and give voice to domestic violence victims.
https://www.osc.ny.gov/files/reports/pdf/domestic-violence-recent-trends-10-23.pdf