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Buffalo 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.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.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.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.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfMohawk Valley Faces Challenges But Bright Spots Exist
… Schoharie County's economic efforts are largely centered on agriculture and related industries, such as SUNY … median ($268,300). However, regional home prices have been on the rise recently, with all counties seeing some increases … news," State Sen. David J. Valesky said. These efforts are key to reducing child poverty rates and unemployment, which …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existAudits of State Agencies and Public Authorities Six-Year Listing October 1, 2019 – September 30, 2025
This listing includes all final audit reports related to State agency and public authority operations issued during the six-year period from October 1, 2019 through September 30, 2025 and is a companion to the 2024 – 2025 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/six-year-listing-2019-2025.pdfReview of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfSingle/Sole Source Award - C001044, Amendment #3
On September 29, 2023, the Bureau of Contracts approved a request for exemption from giving notice in the New York State Contract Reporter for an amendment to Contract C001044 with Experis US LLC for Oracle Staff Augmentation services.
https://www.osc.ny.gov/files/procurement/pdf/c001044-3-single-sole-source-ad.pdfWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22) 180-Day Response
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) 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-response.pdfFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfMultiyear Financial Planning
This session will help local governments create an effective multiyear financial planning process that helps identify and manage potential fiscal difficulties before crises emerge. We will discuss suggestions on how to make good long-term revenue and expenditure projections.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-financial-planning-071923.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2016 through September 30, 2021, and is a companion to the 2021 – 2022 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/five-year-listing-2016-2021.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7)
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7) 180-Day Response
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7-response.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdfNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50)
To determine whether the costs reported by NYSARC Rockland 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 RCM and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual (2022-S-48)
To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC 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 (SED) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s48.pdf