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Infant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation … and half-day Special Classes, full-day Special Class in an Integrated Setting, and Special Education Itinerant … for services under these programs are based on fixed fees. In addition, ICLC operated a day care program and a …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to on-Board Service Managers (2011-S-35). …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followOpinion 88-52
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of directors of a not-for-profit corporation which intends to purchase real property held by the county for the college … However, the interest would not be prohibited. This is in reply to your letter concerning the proposed sale to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-52X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the vendor. Information on this page can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOffice for People With Developmental Disabilities Fuel Card
… State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the period … officials are required to maintain vehicle use logs (logs) and review and approve the logs for completeness and accuracy … Train employees and supervisors on proper use and accounting for WEX cards. Ensure employees complete logs …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardManagement of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followNew York's Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
The COVID-19 pandemic’s impact on the State’s labor force was more severe than in other states: the size of the workforce declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states recovered.
https://www.osc.ny.gov/files/reports/pdf/new-york-labor-force-2022.pdfXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… including: the presentation of all capital assets on the face of the State’s government-wide financial statements; the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationImproper Payments to a Physical Therapist (Follow-Up)
… Purpose To determine the extent of implementation of the two … included in our initial audit report, Improper Payments to a Physical Therapist ( Report 2013-S-15 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followQuality of Internal Control Certifications (Follow-Up)
… their 2011-2012 Internal Control Certifications submitted to the Division of the Budget (DOB). We examined whether … (OWIG) (2012-S-42) The objective of our follow-up was to determine the degree of implementation by each agency in … audit reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followAccess Controls Over Selected Critical Systems (Follow-Up)
… the implementation of the two recommendations included in our original audit report, Access Controls Over Selected … Further, the audit team encountered significant delays during the audit due to lack of cooperation and timely access … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followOpinion 98-10
… -- Streets and Highways (town repair and maintenance of village streets); (source of revenues to fund town services … the Office for Local Government, L 1962, ch 561, McKinney's Session Laws of 1962, p 3568; Comerseki v City of Elmira , … directly tax village property owners to fund the village's agreed upon consideration for the town's services, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-10DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… COVID-19 pandemic but was resilient because of dedicated and hardworking neighborhood groups and advocates, and the strength of its residents,” said DiNapoli. “Still, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesState Agencies Bulletin No. 2236.1
… purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … 402 (Non-Taxable Maintenance) are affected. Background: In accordance with Division of the Budget Policy and … Agencies must report changes to maintenance deductions by inserting a new effective dated row on the General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three … most diverse addiction treatment system. Its mission is to provide accessible, cost-effective, quality services that …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the four recommendations included in our initial audit report: Oversight of Persons Convicted … 2015, examined the oversight of persons convicted of DWI by the New York City Department of Probation (Probation). In New York City, persons convicted of DWI are monitored by …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… For a contract to lease office space, where the monthly payment amount is the same and the vendor does not expect to … to receive a PO each month to schedule work but the payment amount is the same each month, a schedule, or staged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersWappingers Central School District – Professional Services (2022M-88)
… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Officials: Did not use competitive methods, as required by District policy, to select 40 professional service … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Financial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community … serve significantly fewer children than their MADA but do not reduce their expenditures proportionally. If the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-program