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Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up) (2018-F-27)
To determine the extent of implementation of the three recommendations included in our initial audit report, Awarding and Oversight of Statewide...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f27.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfOversight of Child Protective Services (Follow-Up) (2024-F-6)
To assess the extent of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f6.pdfBehavior Analysts of New York, LLC - Compliance With the Reimbursable Cost Manual (2019-S-35) 180-Day Response
To determine whether reported costs submitted by Behavior Analysts of New York, LLC on its Consolidated Fiscal Reportwere allowable, properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s35-response_0.pdfChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-24) 180-Day Response
To determine whether the costs reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s24-response.pdfMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-28) 180-Day Response
To determine whether the costs reported by Minds in Motion, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s28-response.pdfChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual (2019-S-30) 180-Day Response
To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) were allowable, properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s30-response.pdfProcessing of Sexual Offense Evidence Collection Kits (2019-S-44)
To determine if the Division of State Police’s (Division) Crime Laboratory System (CLS) processed Sexual Offense Evidence Collection Kits in compliance ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s44_0.pdfMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive process to procure goods and services and whether
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/mount-pleasant-cottage-2020-86.pdfThe Metropolitan Transportation Authority’s Rising Debt Burden
Inadequate capital funding and poor management practices have contributed to a marked deterioration in the mass transit system operated by the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-13-2020.pdfCompliance With Executive Order 95 (Open Data) (2019-S-39)
To determine whether the Office of General Services is complying with Executive Order 95, including providing, in a timely manner, publishable State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s39.pdfLeague Treatment Center - Compliance With the Reimbursable Cost Manual (2018-S-56) 180-Day Response
To determine whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s56-response.pdfUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims (2018-S-60) 180-Day Response
To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s60-response.pdfImproved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfFiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-031125.pdfStreet Construction-Related Permits (2024-F-20)
To determine the extent of implementation of the nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f20.pdfFormer Fire Co. Treasurer Admits Stealing $24K
… Philip C. Povero and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole … working with Sheriff Philip Povero and District Attorney James Ritts, these funds will be repaid." Wharton must … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kADAPT Community Network – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on ADAPT’s CFRs for the two fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualOpinion 90-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of … the rights of a firefighter who is employed in a village fire department which is terminated after the firefighter is …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 90-53
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants … contractor) VILLAGE LAW, §§1-102; 3-301(2); 4-408(a): (1) In the absence of express statutory authorization, the … issuance of building permits and certificates of occupancy in excess of $50,000 per year. It is unclear, however, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53