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Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal … the three fiscal years ended June 30, 2011. Background The Sunshine Developmental School (Sunshine Developmental) provides special education and … To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B6-16-10)
… funding gap for 2017-18. Revenue estimates for sales tax may not be achievable. The budget includes raises in the … and real estate transfer taxes. The appropriations for tax certiorari settlements may not be adequate, the reserve … 2015 legislation. Review the revenue estimates for sales tax and amend as necessary. Pass a resolution to raise water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… that time, Geer billed the district for hours during which he did not perform duties under the contract. Geer assigned … "My thanks to U.S. Attorney Ross and the FBI for ensuring he is held accountable.” “As the Chief of Police for the Avon … by our law enforcement partners, and as a result, he is being held fully accountable.” “During his time as Avon …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period … transfers that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking … The Board did not compare financial transactions listed on bank statements and canceled check images with the amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… have not been audited by an independent public accountant (IPA) since the 2010 fiscal year. The Board also does not … Obtain an annual audit of the District’s records by an IPA, as required by law. Adopt a travel policy and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyTown of Gardiner – Selected Financial Activities (2013M-67)
… and up-to-date. The former Supervisor paid $173,000 to the Library as settlement for the balance of the 2011 real … property taxes, capital fund balance and the unexpended library fund balances from prior years without documentation … records are maintained. Review the payment made to the Library and determine whether the amount was appropriate, and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… material errors in the maintenance of the accounting records and related reports. As such, the Board did not have … and provide the Board with complete and accurate financial records and reports, including reporting monthly …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Pulaski – Selected Village Operations (2013M-142)
… 31, 2013. Background The Village of Pulaski is located in Oswego County and has approximately 2,400 residents. The … or supporting records of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the … Develop policies and procedures addressing how remote access is granted, who is given remote access, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Monticello – Board Oversight (2013M-226)
… totaled approximately $19 million, as required, to ensure that moneys were not used for non-village purposes. The Board … such approval. Gain a full understanding of the Village’s current financial position and closely monitor the Village’s … owed are billed and collected at the Board-established rates. …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Village of Catskill – Financial Condition (2014M-134)
… tool for the Board to address the need to make essential repairs and replacements to water and sewer infrastructure …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… 1, 2013. Background The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is governed by an elected seven-member Board of Education. … system are appropriately limited. Board President Larry Gauger is employed by an engineering firm that does …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedTown of Thurston – Financial Management (2013M-280)
… through December 31, 2013. Background The Town of Thurston is located in Steuben County and has approximately 1,350 … and Town Justice in a timely manner. The Board had still not performed the required audit of the 2011 or 2012 … Conduct an annual audit or engage the services of a certified public accountant or public accountant to conduct …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Cuddebackville Fire District – Audit Follow-Up (2024M-94-F)
… [read complete report – pdf] [read complete 2025 report – pdf] Purpose of Review The purpose of our … Cuddebackville Fire District – Board Oversight (2024M-94), released in February 2025. The audit determined the Board of Fire Commissioners … Fire District Board Oversight 2024M94 released in February 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/17/cuddebackville-fire-district-audit-follow-2024m-94-fStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Step Up Therapy Services PLLC on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal … To determine whether the costs reported by Queens Centers for Progress QCP on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualOversight of Child Protective Services
… of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with … September 2022. About the Program The New York State Child Protective Services Act of 1973 was established to encourage more complete reporting of child abuse and maltreatment, provide for the swift and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… of residence (resident districts) $84,689 for State aid attributable to students receiving special education … Department (NYSED) guidance for calculating State aid, did not always maintain necessary documentation to …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Challenging a Determination – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationOpinion 90-51
… the telecommunication equipment and the telephone services necessary to establish and provide an enhanced 911 … of proposed expenditures ("system preparation", "training", and "public awareness") and ask whether surcharge … you list: the salary and expenses of the county coordinator and of temporary personnel who will be involved …
https://www.osc.ny.gov/legal-opinions/opinion-90-51State Comptroller DiNapoli Statement on Impact of a Late State Budget
… are in the process of finalizing a new state budget. Many New Yorkers are hurting, and it is important that a … payroll, which is scheduled for April 8. Many work in health care and correctional facilities, among other … who must show up at work every day and put in long, hard hours. For the workers that get paper checks or have payments …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budget