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Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… The Village, located in Oswego County, was first incorporated in 1876 and had a population of approximately … governed by a three-member governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, … occurred over a four-year period without detection by the Mayor or the Board. Key Recommendations Consult with the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… makes to or on behalf of the Chamber. Ensure that the Town does not enter into any contract in which a Town officer or …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on financial information reported on the providers’ CFRs. For the three fiscal years ended June 30, 2011, Metro Therapy … in non-reimbursable costs. Among the costs we recommend for disallowance are: $357,063 in excessive allocations of … Metro Therapy’s CFRs, and revise Metro Therapy’s tuition reimbursement rates, as appropriate. Work with Metro Therapy …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualContracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … required to maintain documentation supporting the basis for this determination, and we found such documentation was … requesting the services determine whether: it was feasible for another constituent agency to perform some or all of the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followSelected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … by an Act of the New York State Legislature in 1967 to promote the development and improvement of transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingBornhava – Compliance With the Reimbursable Cost Manual
… special education services to children with disabilities from birth to five years of age. Bornhava is authorized by …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were … Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal and Reporting …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… for an adjustment made by SED for non-allowable franchise tax that we found to be allowable. We also found that …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports … for-profit special education provider located in Newburgh. MIM provides preschool special education … the fiscal year ended June 30, 2015, MIM reported $571,094 in reimbursable costs for the one rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… effectively meet its contributions toward Executive Order 88 (EO 88) and complied with EO 88 Guidelines. The audit covered the period from April 1, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsProcurement Practices
… of New York – University at Buffalo’s procurement and contracting practices provide sufficient assurance that … appropriately, are in the best interest of the State, and adequately safeguard against waste and abuse. Our audit covered procurement and contracting …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesHigher Education – 2023 Financial Condition Report
… any remaining tuition expenses at SUNY or CUNY after other federal and state grants and scholarships have been applied. …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… breaks for seniors and the working class that are largely temporary, according to DiNapoli’s report. These minimal tax … reportedly aimed at helping working class Americans are temporary and limited in scope. New deductions for seniors, … do not receive tips will not. In 2031, when these temporary provisions expire, JCT estimates those with incomes …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… from the Federal Emergency Management Agency (FEMA) for Covid expenses and casino licensing revenue. … billion this year. Meeting this goal is important because projects that improve the safety, frequency, and reliability … capital project efficiencies or postpone or cancel these projects. The MTA has taken steps in recent years to reduce …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… helped New York City balance its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion in costs … the city to increase spending at a time when demand for services is on the rise,” DiNapoli said. “Continued … maximum transparency will be key going forward. The costs for skyrocketing shelter demand are not sustainable without …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomDiNapoli Releases Lower Manhattan Economic Snapshot
… attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan struggling to rebuild. Fifteen years later, Lower Manhattan continues to recover as it evolves into a … attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower Manhattan …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOversight of Transportation Services and Expenses (Follow-Up) (2023-F-37) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Transportation Services and Expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f37-response.pdfControls Over Vehicle Use and Transportation-Related Expenses (2019-S-37) 180-Day Response
To determine whether the Department of Transportation (Department) has established adequate controls to effectively monitor and ensure accountability over its vehicle use and maintenance expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s37-response.pdf