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Bolton Central School District - Fund Balance Management (2018M-249)
… Key Findings Unrestricted unappropriated fund balance at the end of 2017-18 was $2.7 million or 29 percent of 2018-19 … fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up) (2019-F-1)
To determine the extent of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of Bridge and Tunnel...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f1.pdfOversight of Persons Convicted of Driving While Intoxicated (Follow-Up) (2018-F-9) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f9-response_1.pdfSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under … are based on fixed fees, as opposed to the cost-based rates established through financial information reported on … and the CFR Manual, as follows: $150,752 in overallocated bank charges related to the construction of a new patient …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… at its 200-bed Jack Ryan Residence (JRR) for the period from September 2010 to June 2021. The original contract for … $88.8 million. During the 3 fiscal years ended June 30, 2019, BRC claimed $23.6 million in reimbursable expenses … issues discussed in the follow-up report within 30 days of the report’s issuance. … To assess the extent of …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… revenue will be at least $4 billion below the projections in the Executive Budget of $87.9 billion. He also offered one … and the potential likelihood of a deep recession in the coming fiscal year, one alternative scenario suggests that … including personal services, equipment, supplies or training. Other costs not currently expected, and difficult …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits were issued. Town of Sherburne – Budgeting (Chenango County) The … to the board member with the conflict of interest, he approved the claim because two board members refused to … conflict of interest. The town supervisor stated he approved the claim because the repair work was completed …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsGlens Falls City School District - Financial Management (2019M-12)
… effectively managed general fund balance. Key Findings The District’s reported fund balance has increased … fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … and capital plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Hebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew Academy) on its … Class in an Integrated Setting (SCIS) programs to children with disabilities who are between the ages of three and five … of Health, programs funded through the Office for People With Developmental Disabilities, a camp, and a day …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York Institute for Special Education (Institute) on … to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, this …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualFishers Island Union Free School District – Website Transparency (2023M-28)
… District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) online submission request …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Depew Union Free School District – Investment Program (2023M-77)
… monthly cash flow forecasts or solicit interest rate quotes. Over a 16-month period, officials missed an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk County-based for-profit organization that is …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (2021-S-11)
To determine whether the Department of Health took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s11.pdfCompliance With the Enough is Enough Act (2017-S-38) 90-Day Response
To determine if the State Education Department and Division of State Police are complying with the requirements under the Enough is Enough Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s38-response.pdfTown of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pulteney-2021-24.pdfCity of Newburgh – Budget Review (B20-6-12)
Determine whether the significant revenue and expenditure projections in the City’s 2021 proposed budget.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newburgh-br-20-6-12.pdfNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit organization that provides preschool special education services to children with disabilities who … of age. NYTPS is reimbursed for these services through rates set by SED. The reimbursement rates are based on … in non-reimbursable expenses, such as non-audit services, bank fees, and food for staff, and $557 in expenses that …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… including costs attributable to excessive space (square footage) allocations; $273,100 in ineligible management fees, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Lifeline Center for Child Development, Inc. (Lifeline) on its Consolidated Fiscal … by SED. The DoE is reimbursed by SED for a portion of its payments to Lifeline. For the three fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manual