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City of Rome – Internal Controls Over Capital Projects (2012M-248)
… projects in a timely manner. As a result, the City had 87 open capital projects, only nine of which were active – leaving 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Gates Fire District – Audit Follow-Up (2024M-10-F)
… Background The District provides fire protection and emergency services within the Towns of Chili and Gates in Monroe … Board is responsible for the general management and control of financial operations, including adopting annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fComptroller DiNapoli Releases School District Audits
… approved prior to payment, supported or accounted for in a timely manner. In addition, school officials are using debit cards for cash … School District – Financial Operations (Tioga County) In the sample auditors reviewed, 30 claims (11 percent) …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Woodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire … The purpose of our review was to assess the Plainville Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… New York State Comptroller Thomas P. DiNapoli today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it … funds accounts, some dating back to the 1940s. Excluding New York City, the majority of people who are owed money can …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyIII.7 Data Quality – III. Statewide Financial System (SFS)
… Returned by Reviewed, On Hold Level 1, On Hold Level 2, In Dispute Level 1, In Dispute Level 2, Travel Review Needed, Travel Response by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Variety Child Learning Center (Variety) on its Consolidated Fiscal Report … To determine whether the costs reported by Variety Child Learning Center on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported on Spotted Zebra’s CFRs for the two fiscal years ended June 30, 2013. Background Spotted Zebra, a … must comply with the guidelines in the RCM. For the three years ended June 30, 2014, Spotted Zebra reported over $2.5 … Compliance With the Reimbursable Cost Manual (2016-S-58) Benchmark Family Services, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… Jawonio, Inc. (Jawonio) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that Jawonio reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … reported over $3.5 million in reimbursable costs on its CFR for four rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments to a Physical Therapist
… Purpose To determine whether Mark Amir, a physical therapist participating in New York’s … April 1, 2010 through September 30, 2013. Background Mark Amir is a physical therapist who owns and operates … crossover system. During our audit period, Medicaid paid Mark Amir $305,215. Key Findings Medicaid overpaid Mark Amir …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistAffordable Home Ownership Development Program
… Purpose To determine whether Affordable Home Ownership Development Program (Program) grant managers … Grant monies may be used for new construction, home improvements, or acquisition and repair projects. The … To determine whether Affordable Home Ownership Development Program Program grant managers are …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programSelected Employee Travel Expenses
… we audited travel expenses for the highest cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as … Education Department (Department) employees with outliers in the areas of train fare and fuel expense. We also reviewed …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Property Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides special … rates are based on financial information Coleman presents in an annual CFR filed with SED. SED reimburses DoE and the … ended June 30, 2011, Coleman claimed about $27.3 million in public support. Key Findings For the three years ended …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualDisposal of Electronic Devices
… dispose of electronic devices on their own; however, OGS' Surplus Unit provides this service for many State agencies. … no longer contain any retrievable information. OGS' Surplus Unit does not accept any responsibility for clearing … had 36 electronic devices ready for disposal through OGS' Surplus Unit. Key Findings Seven of the 36 computer hard …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… Background JCC is a not-for-profit organization located in Scarsdale, New York, that offers a variety of services to children and adults in the community, including health, fitness, art, music, … June 30, 2014, JCC reported approximately $5.4 million in reimbursable costs on its CFRs for its ratebased preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Westchester Community Opportunity … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Benchmark Family Services, Inc. (BFS) … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manual