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Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash … Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district … economical manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… audit was to review the District’s employee compensation and benefits transactions with the aid of computer-assisted auditing techniques for the … The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers … in the town-outside-village (TOV) general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… Eleven of 13 complaints did not include documentation to show the results of the Director’s investigation. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all … were not inspected as required. There was no system in place to maintain a complete and accurate master list of … Key Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal … values (particularly commercial properties, apartment buildings and coop/condos). The remainder of the increase …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects that were provided financial assistance? … research, renewable energy and recreational facilities).In return for financial assistance, many project owner … During the audit period, the Board approved 12 projects with projected investments in their applications totaling …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mPocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfQuality Services for the Autism Community - Compliance With the Reimbursable Cost Manual (2018-S-8) 180-Day Response
To determine whether the costs reported by Quality Services for the Autism Community on its Consolidated Fiscal Report were reasonable, necessary ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s8-response.pdfInterdisciplinary Center for Child Development - Compliance With the Reimbursable Cost Manual (2017-S-31) 90-Day Response
To determine whether the costs reported by the Interdisciplinary Center for Child Development on its Consolidated Fiscal Reports (CFRs) were reasonable ...
https://www.osc.ny.gov/files/local-government/audits/pdf/sga-2018-17s31-response.pdfMedicaid Program - Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (2017-S-85) 90-Day Response
To determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related Groups inpatient claims ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s85-response.pdfNorthside Center for Child Development - Compliance With the Reimbursable Cost Manual (2017-S-15) 90-Day Response
To determine whether the costs reported by Northside Center for Child Development on its Consolidated Fiscal Report were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s15-response.pdfAstor Services for Children & Families - Compliance With the Reimbursable Cost Manual (2014-S-66), 90-Day Response
We conducted an audit of the expenses submitted by Astor Services for Children & Families (Astor) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s66-response.pdfMid Island Therapy Associates, LLC - Compliance With the Reimbursable Cost Manual (2014-S-40), 90-Day Response
To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s40-response.pdfThe Arc of Orange County - Compliance With the Reimbursable Cost Manual (2015-S-45), 90-Day Response
To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports (CFRs) were properly calculated
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s45-response.pdfAdministration of Contract C007373 With the Institute for Community Living (2015-S-39), 90-Day Response
To determine whether the Office of Mental Health (OMH) is effectively administering its contract with the Institute for Community Living (ICL) by ensuring that
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s39-response.pdfChildren’s Center for Early Learning - Compliance With the Reimbursable Cost Manual (2011-S-21), 90-Day Response
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated proper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-11s21-response.pdfDiNapoli Tracks State and City Spending Related to Asylum Seekers
… related to assistance for asylum seekers by New York state and New York City. State agencies have spent $316.2 million in State Fiscal Year (SFY) 2023-24 on resources for asylum … seeking refuge in this country and needing assistance with their basic needs,” DiNapoli said. “My office has …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersOpinion 88-75
… ownership interest. The matter is in the latter stages of discovery, and you point out that it would be very costly, as …
https://www.osc.ny.gov/legal-opinions/opinion-88-75