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State Comptroller DiNapoli Releases Audits
… Special Education Audit Initiative): Canarsie Childhood Center Inc. (CCC) – Compliance With the Reimbursable Cost Manual … of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56) Since 1996, the Westchester County …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0Omni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Omni Childhood Center, Inc. (Omni) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Omni’s CFR for the fiscal year ended June 30, 2015 and … To determine whether the costs reported by Omni Childhood Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… most severe impacts from the novel coronavirus, instead of being based on the most recent U.S. Census Bureau … the communities with high infection rates have spent most of their CRF while other communities with low infection rates at the time the aid was given have not. “The formula used by the federal government to distribute the …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and … costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualADAPT Community Network – Compliance With the Reimbursable Cost Manual
… organization authorized by SED to provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special education … reported on the CFRs, and a School Age - Special Class program. The New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The … authorized by SED to provide full-day Special Class (SC) and full-day Special Class in an Integrated Setting … to children with disabilities who are between the ages of three and five years. For purposes of this report, these …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1859
… for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the efficiency of AC-230 … be returned. Agencies must e-mail the Payroll Reversal and Exchange mailbox to obtain prior approval to submit an AC-230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksOversight of Adult Care Facilities
… adult care facilities to ensure quality of care and safety for residents. The audit covered the period from January 2018 … with age, disabilities, or other factors. They fill a need for individuals who need assistance but at a less intensive … York State. The Department of Health (DOH) is responsible for the oversight of adult care facilities, primarily through …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilities2017-2018 Annual Report on Audits of State Agencies and Public Authorities
This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2017 through September 30, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-17-18.pdf2018-2019 Annual Report on Audits of State Agencies and Public Authorities
This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2018 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-18-19.pdf2019-2020 Annual Report on Audits of State Agencies and Public Authorities
This annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller (OSC) from October 1, 2019 through September 30, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-19-20.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfCohoes City School District – Budgeting (2016M-111)
… and reserves for the period July 1, 2012 through June 30, 2015. Background The Cohoes City School District is … and how and when the funds will be used. As of June 30, 2015, the District’s unrestricted fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408City of Long Beach - Financial Condition (2019M-133)
… $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Sidney Central School District - Financial Management (2019M-243)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … $381,484 and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its statutory … tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Quogue Union Free School District – Financial Condition Management (2017M-196)
… purpose of our audit was to determine whether the Board and District officials effectively managed general fund … 37 percent of the ensuing year’s budgeted appropriations, and has exceeded the statutory limit by 19 to 33 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mState Agencies Bulletin No. 1655
… website. Because June 30th falls on a non-business day (Saturday) this calendar year, the actual lapse date in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1655-updating-payserv-chartfield-strings-june-lapsing-eventsInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Inspire provides a wide array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an SED-approved provider of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … in Syracuse, New York that operates a special education integrated preschool classroom within its early education … is authorized by SED to provide preschool education services to children with disabilities between the ages of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manual