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Canarsie 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.pdfAshville Fire District – Procurement and Board Oversight (2025M-81)
… complete report – pdf] Audit Objective Did the Ashville Fire District (District) Board of Commissioners (Board) … process used by the District to purchase a custom pumper fire truck. We included this purchase because the final … during our audit period. Understanding the Audit Area A fire district’s board of commissioners must purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Permanent COLA
… System was at the forefront of a successful effort to enact a law providing an annual cost-of-living adjustment … increases your retirement benefit. It is designed to address inflation as it occurs. Once you become eligible … this brochure makes your COLA easier to understand. If you have any questions, please feel free to contact our Call …
https://www.osc.ny.gov/retirement/publications/permanent-colaOpinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation for executive director); … Whether an industrial development agency may compensate its executive director by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases Municipal & School Audits
… As a result, the district levied more taxes than needed to fund operations. The board and district officials … As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more than … properly monitor and account for all capital assets and have not conducted periodic physical inventories in at least …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… of dollars because of the COVID-19 crisis and needs to find cost savings wherever it can,” DiNapoli said. … the state’s Medicaid program. In recent years, my auditors have identified billions of dollars in waste in the program. … program will continue in earnest as DOH can do much more to save taxpayer dollars.” The New York State Medicaid …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsCity of Dunkirk – Billing Enforcement (2020M-117)
… approximately $39,700 in additional penalties should have been charged. If City officials had implemented shut-off … 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … with minimal management oversight. District officials have not developed procedures for payroll certification. The … all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ duties, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… Industrial Development Agencies (IDAs) reported 4,320 active projects … for 2019, a 3.3 percent, or $3.5 billion, increase in project values from 2018, while net tax exemptions totaled … corporations that exist to encourage local economic development projects by offering financial incentives to …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… providers how it can and can’t spend taxpayer’s money to ensure that special needs children get the greatest … DiNapoli said. “When providers ignore these rules or fail to follow them, they shortchange New York’s most vulnerable children. We have forwarded our findings to the State Education Department …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerSouth Otselic Fire District – Financial Activities (2022M-169)
… Board members attended the mandatory training, they could have ensured reporting requirements were in place. Key … agreed with our recommendations and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Opinion 90-13
… project. This is in reply to your letter concerning installation of sewer pipe for a village sewer project in … Concerning installation of sewer pipe for a village sewer project in …
https://www.osc.ny.gov/legal-opinions/opinion-90-13MTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… click here: http://www.osc.state.ny.us/osdc/rpt10-2015.pd …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseState Authority Codes
… A State Authority Code is a five digit number that uniquely identifies a State authority. This code is assigned by OSC. Each State … Regional Development Authority 21360 New York State Theatre Institute 01362 New York State Thoroughbred Breeding … A State Authority Code is a five digit number that uniquely …
https://www.osc.ny.gov/public-authorities/state-authority-codesMattituck Fire District – Claims Audit (2025M-48)
… proper claims audit ensures that all claims are subjected to an independent, thorough and deliberate review which … claims against the District before directing the Treasurer to pay them. The District’s expenditures for 2023 were … $194,478 1 and determined that the Board should not have approved 90 claims (67 percent) totaling $125,562. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48