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Newark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Internal Controls Over Selected Financial Operations
… are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York … it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s … Ensure that requests to NGB for reimbursement for costs covered under the MCA are adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOversight of Homeless Shelters
… and Urban Development’s 2018 Annual Homeless Assessment Report to Congress , New York State has the second largest … excessive garbage in rooms, and missing or malfunctioning smoke detectors. We identified discrepancies between the …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersControls Over Transportation Services and Transportation-Related Expenses
… service providers. Transportation costs and services can represent significant agency expenses, and also affect … expenses and services. For example, OPWDD could take additional steps to monitor employee driving records and … (e.g., speeding, disobeying traffic devices, driving while intoxicated). OPWDD could also improve controls to …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesUser Access Controls Over Selected System Applications
… controls over select State University of New York Upstate Medical University (Upstate) system applications are … 8, 2019. About the Program Upstate, the only academic medical center in Central New York, consists of four … controls over select State University of New York Upstate Medical University Upstate system applications are effective …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfOpinion 90-39
… issues discussed in the opinion. FEES -- Imposition of (by town on behalf of fire district) FIRE DISTRICTS -- Taxes … Duties (imposition of special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, … but may be implied from the nature of the subject matter being regulated and the purpose and scope of the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Capital Asset Management
… mission of delivering a broad scope of critical services for State agencies, the Office of General Services (Office) … inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State … established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementSales Tax Vendor Registration Practices
… to register as sales tax vendors, including those with no physical presence in the State, have done so. The audit … to register as sales tax vendors, including those with no physical presence in the State, have done so. However, we … to register as sales tax vendors including those with no physical presence in the State have done so …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesMama Program, LLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2012-13 school year, Mama … approximately 176 students. The New York City Department of Education refers students to Mama Program and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its … reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… special education provider, who pleaded guilty to fraud charges earlier this year following a joint investigation by … finding nearly $23 million in unsupported or inappropriate charges. There are currently 18 additional audits of … special education provider who pleaded guilty to fraud charges earlier this year following a joint investigation was …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small Wonder) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Small Wonder’s CFR for the fiscal year ended June 30, 2021 … To determine whether the costs reported by Small Wonder Preschool Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… compensating controls are implemented to safeguard funds, and reviewing records and reports to detect discrepancies. The Department is composed of volunteer members and is governed by its bylaws and seven-member Board. The … or compensating controls implemented to safeguard funds and auditing records and reports to detect discrepancies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mOpinion 95-19
… 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of 3 and 5 years at one location. For the purpose of this report, this program is referred to as the SED … ended June 30, 2021, NYSARC Rockland reported more than $2.3 million in reimbursable costs for the SED preschool …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2020 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program … to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… The average bonus paid to employees in New York City’s securities industry for 2021 grew to … Street’s soaring profits continued to beat expectations in 2021 and drove record bonuses,” DiNapoli said. “But recent … and Russia wages an inexcusable war on Ukraine’s freedom. In New York, we won’t get back to our pre-COVID economic …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-record