Search

Town of Brandon - Financial Condition (2019M-239)

… condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Germantown Central School District – Payroll (2023M-3)

… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … paid to employees was accurate, adequately supported and authorized by the Board. District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

City of Yonkers – Budget Review (B24-6-6)

… in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the City to submit its proposed budgets for the …

https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6

Opinion 95-20

… to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is set …

https://www.osc.ny.gov/legal-opinions/opinion-95-20

Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49)

To determine whether the costs reported by Handicapped Children’s Association of Southern New York, 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 ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49.pdf

The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual (2024-S-32) (180-Day Response)

To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) 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-2026-24s32-responsesed.pdf

Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28) 180-Day Response

To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program, the Section 8 Performance-Based Contract Administration Program, and the COVID Rent Relief Program to ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28-response1.pdf

Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10) 180-Day Response

To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10-response.pdf

Charles R. Drew Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2024-S-19)

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.pdf

Positive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45)

To determine whether the costs reported by Positive Beginnings, Inc. (Positive Beginnings) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) RCM ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s45-response.pdf

Fraud Prevention and Detection

This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.

https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdf

UCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3)

To determine whether the costs reported by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3.pdf

Positive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45)

To determine whether the costs reported by Positive Beginnings, 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 the ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s45.pdf

Little Meadows Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-4) 180-Day Response

To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4-response.pdf

Canarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-2) 180-Day Response

To determine whether 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 Consolidated...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s2-response.pdf

All My Children Day Care — Compliance With the Reimbursable Cost Manual (2020-S-3)

To determine whether the costs submitted by All My Children Day Care 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 guidelines, including the ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s3.pdf

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.pdf

Omni 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.pdf