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Contact the Division of Local Government and School Accountability
… Local Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: localgov@osc.ny.gov Audits, Local Government … Office State Office Building, Room 1702, 44 Hawley Street, Binghamton, NY 13901-4417 Tel 607.721.8306 • Fax …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … Associations of New York State. Empower is authorized by SED to provide education services—Preschool Special Class – … of this report, these programs are referred to as the SED preschool cost-based programs. Empower also operated …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… for Children's Services (ACS) should improve oversight to ensure that non-profit agencies that place foster children … doing home visits and other critical functions required to protect those children, according to an audit released … needs. Placement is usually with relatives or with foster parents approved by not-for-profit, community-based voluntary …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015. … approximately 104,000 students. Budgeted appropriations for the 2015-16 fiscal year total approximately $153.5 … Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Island Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… of Penfield (Town) officials could take additional steps to increase physical accessibility to programs and services … at the Public Library, such as accessible doorways to study rooms. Eight components at the Town Court, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District … The Town of Chesterfield did not assess penalties to delinquent accounts. Key Recommendations Develop … on all delinquent accounts. … The purpose of our audit was to review the financial operations of Ausable Water District …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
Town of Palatine Town ClerkTax Collector and Financial Management 2017M101
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… a process for receiving and assessing system cybersecurity alerts. Provide cybersecurity awareness training to City …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Purpose of Audit The purpose of our audit was to determine whether … Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component school districts. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalWhite Plains City School District – Procurement of Professional Services (2014M-240)
… 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, … are supported with detailed documentation attached to the vouchers to verify that professional services were actually …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… whether Village officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … recorded and reported accurately and timely. Key Findings The Village had 6,776 unpaid parking tickets totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… as signs identifying van accessible parking spaces and interior doors that require five or less pounds of pressure …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to … spaces. 21 components at the City Court, such as interior signs with raised lettering and Braille and service … at an accessible height. Four components at the Police Department, such as access ramps with level landings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Municipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division of Local Government and School Accountability Background, Issues and Recommendations
Municipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division
https://www.osc.ny.gov/files/local-government/publications/pdf/ldcreport.pdfDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… for needed resources to address the myriad challenges we face, particularly the ongoing heroin and opioid abuse … for years, that we are a growing bedroom community that's open for business," said Vincent M. Ignizio, former Assembly … more than 1,300 permanent jobs. Amazon and Ikea plan to open large warehouse facilities at the 200-acre Matrix Global …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure … several other disaster recovery initiatives, as outlined in the State of New York Action Plan for Community …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… who have been legally determined to suffer from a mental abnormality that predisposes them to committing a sex … are denied release and are confined to a secure treatment facility operated by the Office of Mental Health. Others who are judged less dangerous as a result of a …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced that former Village of Candor … Degree before Judge Adam R. Schumacher in Tioga County Court. His contemplated sentence is 60 days in jail with a …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… did not properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts (districts) had not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid before being entitled to it. In addition, if officials …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-project