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Extended School Day Program
… if the State Education Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programCompliance With State Arts Education Requirements
… one unit of Arts education (i.e., visual arts, music, dance, or theater) during their stay to receive a high school … the benefits that research attributes to Arts education. For 87 of the students in our sample, the Arts education that … who lacked the required Arts education certification. For 126 students in our sample, documentation supporting the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… was the city’s fastest-growing sector from 2011 to 2019, rising by 43.5 percent, until it was brought to a halt by the … jobs in 2020 (6,900) followed by Manhattan (6,800), Brooklyn (5,600), the Bronx (1,600) and Staten Island … $10.2 billion in FY 2021 and increase to $15 billion by FY 2025. The MTA’s $54.8 billion capital plan for 2020-2024 was …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineXI.2.B Contract Numbering – XI. Procurement and Contract Management
… New York State Audit ID, containing the agency assigned NYS Contract # (e.g., C1234567) that appears on the actual … State agency’s Business Unit (5 alphanumeric characters), NYS Contract # (up to 11 alphanumeric characters) and … field with a hyphen (-) between the Business Unit, NYS Contract #, and Department ID. Depending on how the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingReview of the Financial Plan of the City of New York, August 2023
While May marked the end of the public health emergency in the United States, New York City continues to face the residual effects of the pandemic and the many unanticipated consequences on its finances, operations and economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2024.pdfWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22)
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22.pdfLittle Meadows Early Childhood Center, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-4)
o determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4.pdfEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual (2021-S-21)
To determine whether the costs reported by Empowering Minds Therapy Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21.pdfBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-20) 30-Day Response
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manua
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20-response.pdfMonitoring of Select Programs (2020-S-47)
To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored and the older New York population is adequately served.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s47.pdfKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13.pdfBuffalo Hearing & Speech Center, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-20)
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20.pdfNew York’s Stubbornly High Rates of Chronic Absenteeism
The classroom disruptions caused by the pandemic have had a lingering negative impact on New York’s students. As schools transitioned back to in-person instruction, chronic absenteeism rates increased sharply and have remained high, especially among vulnerable student populations.
https://www.osc.ny.gov/files/reports/pdf/missing-school-ny-chronic-absenteeism.pdfAnnual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditPine Bush Central School District – Claims Audit Process (2017M-171)
… 30, 2017. Background The Pine Bush Central School District is located in the towns of Crawford, Gardiner, Mamakating, … in Orange, Ulster and Sullivan counties. The District is governed by a seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Columbia County – Procurement (2017M-249)
… July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town Supervisors and five Hudson …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is responsible for … education programs and for providing children and family services. The County is governed by a 23-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyState Comptroller DiNapoli Releases Municipal Audits
… in the general, highway, water district and sewer district funds. The board has not adopted a fund balance policy that … the number sold as recorded in the point-of-sale system. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… be responsive to 21 st Century needs, and to ensure that services are provided in a cost-effective manner without … rose significantly at the Office of Children and Family Services (OCFS) and the City University of New York (CUNY), … reductions of almost 10%. Individual agency workforce count changes resulted from a variety of factors, including …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a … With Developmental Disabilities (OPWDD), and the Office of Mental Health (Mental Health) comprised 23% of the workforce but …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023