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Canarsie 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.pdfAll My Children Day Care — Compliance With the Reimbursable Cost Manual (2020-S-3)
To determine whether the costs submitted by All My Children Day Care 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 guidelines, including the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s3.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.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.pdfOversight of Career and Technical Education Programs in New York State Schools (2019-S-29)
To determine whether current State Education Department (Department) career and technical education activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational Services can do to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s29.pdfCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2024-S-19) 180-Day Response
To determine whether the costs reported by Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s19-response.pdfSecurity Over Critical Systems
To determine whether The Egg complies with Payment Card Industry Data Security Standards and whether its access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data. ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s37-0.pdfTown of Lockport – Building Permit Fee Collections (2025M-56)
… − in this case a town − that authorizes a property owner to construct a new building, expand or remodel an existing one or make significant changes to an existing structure. Typically, in addition to State and … itemized deposit slips, detailed duplicate receipts). When adequate internal controls are not implemented over the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims totaling … 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s … application by ensuring accounts were locked or disabled when an employee separated from the district. City of …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… accurate and current accounting records and reports to comply with legal requirements and help a fire … provide adequate oversight of the financial operations to ensure that public funds are managed with accountability, … totaling $237,152 were not adequately supported. When the Treasurer pays bills that have not been reviewed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… education sector that attracts students and investment to our colleges and universities, which benefits our state … of several public and private institutions, forcing a few to downsize or close their doors. New York’s future depends … enrolled about 1 in 11 students nationally; in Fall 2010, when enrollment peaked nationwide, it was 1 in 16. New York’s …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsState Comptroller DiNapoli Releases Audits
… The commission’s director has implemented new measures to improve its practices to promote equine health and safety in New York state. … from Jan. 1, 2014 to Feb. 27, 2017, there were five months when the non-functioning ERS exceeded the 10 percent …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… town did not receive all of the revenue it was entitled to. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … discrepancies and update the capital asset records when exceptions were found in the June 2022 fiscal year-end …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1New Yorkers in Need: The Housing Insecurity Crisis
… finding and keeping an adequate and affordable place to live has become all too difficult — stretching household … other essentials, like food and health care, or leading to living in crowded, poorly maintained or even hazardous … and quality and other housing stress that may lead to evictions, foreclosures and homelessness. Past reports in …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… contract is one awarded with the intention that it will be used by more than one agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and … contract funds reservation policy, pre-encumbrance may be required in an amount sufficient to cover expected …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsState Agencies Bulletin No. 2020
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … represented by NYSCOPBA are affected. Background: Pursuant to Chapter 24 of the Laws of 2019 which implemented the … 1L The following procedures must be used by the agency when submitting transactions in Administration or Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonMTA’s Paratransit Program: An Overview
Costs for the Metropolitan Transportation Authority’s (MTA) program to provide transportation services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million in savings in 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2024.pdfQueens Centers for Progress – Compliance With the Reimbursable Cost Manual (2022-S-41)
To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s41.pdfStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31)
To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s31.pdf