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Oversight of Transportation Services and Expenses
… that provide support services for parolees, as well as a Central Office. (On March 10, 2022, the Department closed six of its facilities.) The Department’s work requires a diverse fleet of both passenger (e.g., … operates fueling stations at 42 facilities that provide gas at discounted prices through State contract pricing. As …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… funded by the New York City Department of Education (DOE) and, at its Queens location, a private-pay-funded day … locations: one in Queens and the other in the Bronx. The DOE refers students to SteppingStone based on clinical … reports to SED on its annual CFRs. SED reimburses the DOE 59.5 percent of the statutory rate it pays to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… by Monroe 2-Orleans BOCES employees and Cooperative Service (COSER) activity with component school districts, … Monroe 2-Orleans BOCES incurred approximately $137,000 in monthly service costs for 215 MiFi's. Audit Summary The … based on inactivity 1 and incurred monthly service charge costs totaling approximately $18,800. 22 of the 59 …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mTown of Pendleton – Special Districts (2018M-4)
… was to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017. … five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4DiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… than $337 million on overtime in the first six months of 2015, a jump of $21 million over the same period in 2014, … can be made to reduce their reliance on overtime.” The Department of Corrections and Community Supervision and the Division of … more than $337 million on overtime in the first six months of 2015 a jump of $21 million over the same period in 2014 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… becomes obsolete. PCIP enables agencies to use the Project ID in SFS to manage and report on the total cost to the overall project within one SFS Project ID, regardless of funding source. Project IDs should be … project can be for the entire project with child budgets at an appropriation / segregation level, including for both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) were … CSC, a not-for-profit organization located in Jericho, New York, is authorized by SED to provide preschool special … whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the … work is performed to certain employees performing work on a public works contract. Janitorial workers are included in … by the prevailing wage law. OMH is required to monitor that its contractor’s employees are paid the prevailing wage …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the … to children with disabilities from ages three through 21. Summit provides preschool special education services to children with developmental disabilities from 38 school districts in three counties in western New York. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manual2014 Year End Report
… checks, approved, and submitted to our Office for approval prior to payment by the Board.Triad makes payments … by the Board and SFCC and submitted to our Office for approval. If either the Board or our Office rejects a Triad … by the Board and submitted to our Office for final approval even though the claims: (i) were not properly …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… the costs submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) were … whether the costs submitted by Childrens Development Group PLLC on its Consolidated Fiscal Report were allowable properly …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualPine Valley Central School District –Financial Management and Procurement (2014M-36)
… requirements. The District’s reserve policy does not address the need for maintaining certain reserve balances or … the requirements of its purchasing policy and require the claims auditor to regularly monitor for compliance during the audit of claims. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Huntington – Payroll and Legal Services (2013M-28)
… by contract bargaining agreements. The Town contracted with 23 attorneys, who were paid a total of $1.9 million … policy. Further, although the Town had written agreements with these attorneys, the agreements did not require that … agreements and limit leave accrual balances in accordance with these agreements. Consider using a RFP process to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent … 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has … Village of Middleport Water and Sewer Rents 2013M313 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined that the Town’s preliminary budget significantly underbudgeted the appropriations for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Town of Danby – Audit Follow-Up (2022M-127-F)
… bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fErie Community College – Board Oversight and Management of College Resources (2015M-212)
… Purpose of Audit The purpose of our audit was to assess Board oversight and management of College resources for the … September 1, 2013 through July 2, 2015. Background Erie Community College is located in Erie County and has three … 11,360 full-time-equivalent students, is governed by a Board of Trustees with nine appointed members and one elected …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesSUNY Bulletin No. SU-251
… Purpose To notify agencies of the renaming of TDA deduction code 404 … deduction code 404 – SUNY 403(b) Plan. SUNY is authorized to request these changes under Education Law Article 8C. In … IRS regulations set a maximum contribution amount that was to be monitored by the company providing the investment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected … State employee payroll checks from the General Checking account maintained by Fleet Bank. Agency Actions Please … Deductions mailbox. Attachment - The Facts About New Bank Account for NYS Employee Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksOpinion 2002-9
… the competitive bidding monetary threshold) REFUSE AND GARBAGE -- Solid Waste Facility (contract for services of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9