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Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… Audit Objective Determine whether Greenburgh Central School District (District) officials properly established the … corrective action. … Determine whether Greenburgh Central School District District officials properly established the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Cuddebackville Fire District – Board Oversight (2024M-94)
… and reliable accounting records were not maintained. For example, the December 31, 2022 ending bank statement … audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to … CPA. Ensure the required Annual Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94DiNapoli: After-School Provider Misused $194,320 in Public Funds
… The SCO Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), … has two contracts worth $2.7 million to provide extended school day services for the SED. SCO provides academic, arts and music activities during non-school hours to children who attend high-poverty, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsNursing Home Surveillance (Follow-Up)
… None Other Related Audits/Reports of Interest Public Service Commission: Pipeline Safety Oversight ( …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Regional Transportation Authority (RGRTA) was complying with requirements to maintain its systems at vendor-supported … keep systems up to date. Generally, RGRTA officials agreed with our recommendations and indicated they will take actions … Regional Transportation Authority was complying with requirements to maintain its systems at vendorsupported …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth … claims amounting to $1.8 million, out of $3.2 million in contract payments, to determine if the claims were … fraudulent transactions to an inactive Board of Directors. In addition, we found no evidence that there were any …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… Pursuant to the State Education Law, SED establishes reimbursement rates for special education providers based on the financial … adjust Bilinguals' CFRs, and revise Bilinguals' tuition reimbursement rates, as appropriate. Work with Bilinguals …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… criminal probe. “Mr. Dunkel diverted more than $87,000 in public money meant to promote immunization of children across … General Eric Schneiderman. “This is an egregious abuse of public funds, and our latest joint effort with Comptroller … information on this matter or any other suspected public corruption is encouraged to contact the State …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftOpinion 88-11
… it is well-established that "dedicated park areas in New York are impressed with a public trust and their use for … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS 2d 495, affd 45 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Town of Kirkwood - Board Oversight (2018M-71)
… the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed an annual audit of the Supervisor’s records. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Village of Lisle - Board Oversight (2018M-124)
… whether the Board ensured that receipts were deposited and disbursements were for proper Village purposes. Key … provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the … rates. Village officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Fire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurately recorded for the period July 1, 2014 through August 31, 2015. Background … School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Oversight of Water Supply Emergency Plans
… The audit covered the period January 2017 to January 2023 for the Department and April 2019 to November 2022 for DHSES. About the Program The Department is responsible … New Yorkers receive water from public water supply systems in New York State. State Public Health Law §1125 (Law) …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansChild Care Stabilization Grants
… Objective To determine whether the Office of Children and Family Services has established and … child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine … the economy as a whole. It also highlighted the fragility of the child care system. Child care is essential for our …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsProcessing of Sexual Offense Evidence Collection Kits
… victim of sexual assault. Once a victim consents to release a kit for testing, the investigating law enforcement … does so for all jurisdictions across the State, excluding New York City. Key Findings From November 28, 2017 to October …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsResponse Planning for Unexpected Events
… Metro-North network. The OCC is staffed by rail traffic controllers assigned to manage 12 dispatching districts …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsMaintenance and Inspection of Event Recorder Units (Follow-Up)
… (MTA) is a public benefit corporation chartered by the New York State Legislature. MTA’s New York City Transit (Transit) is …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followState Agencies Bulletin No. 996
… Purpose To explain OSC’s automatic processing and to provide instructions for agency processing. Affected … Institution Extra Lag 4/29/10 6/3/10 Contract Provisions and Eligibility Criteria General Salary Increase The … provides for a 4% salary increase for employees in graded and NS (SG 600) positions, trainees (SG 800) and hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employeesState Agencies Bulletin No. 1405
… BU06 Division of Military and Naval Affairs BU46 Public Employment Relations Board BU66 Legislative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1405-april-2015-management-and-confidential-mc-longevity-lump-sum-llsA Message From Comptroller Thomas P. DiNapoli – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 1 and 2 Section 89 A Message from Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/retirement/publications/1525/message-comptroller-thomas-p-dinapoli