Search
City of Long Beach – Budget Review (B7-15-14)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14West Seneca Fire District #6 – Financial Management (2013M-14)
… from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … managed. The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency … properly monitored and that reimbursements are submitted in a timely manner. Contact FEMA to determine if the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for … projects in accordance with statutory requirements. WCIDA has not ensured that the Center Street Business Center … is advised that it is not a permissible project, determine what actions to take. Develop procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectConservation Fund – Sources and Uses of Funds
… revenue is the sale of licenses to sportsmen for hunting, fishing, and trapping. Environmental Conservation Law …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsUnited HealthCare – Empire Plan Drug Rebate Revenue
… remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract … discounts, and other considerations and pass 100 percent of the value of the agreements on to the prescription drug program. For … remitted all drug rebate revenue to the Department of Civil Service as required by the contract between United …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueCareer and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is aligning Career … set guidelines and expectations for CTE programs in NYC. These guidelines and requirements aim to, among other …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationOpinion 97-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Who as between a community college board of trustees and the county may authorize the issuance of indebtedness to …
https://www.osc.ny.gov/legal-opinions/opinion-97-22City of Little Falls – Budget Review (B25-3-9)
… million to liquidate deficits in its general, water and golf funds as of December 31, 2025. This debt can include the … sales, $1.6 million for sewer rents, and $138,500 for golf revenues. These revenues may not be reasonable. The …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Opinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest Birch Family Services, Inc.: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Jawonio is approved by SED to provide preschool special education services to children with disabilities who are … as needed. Other Related Audits/Reports of Interest Summit Educational Resources: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… on its CFRs for the preschool Special Education Itinerant Teacher services (referred to as the Program) that it … charged directly to the Program, and $22,104 for one teacher who did not work in the Program; $47,273 in agency …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… County’s enterprise health fund and enterprise refuse and garbage fund were not self-sufficient and, therefore, … fund, enterprise health fund, and enterprise refuse and garbage funds for 2013 using the same budgeting practices. …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Accounts Payable Advisory No. 41
… to use a requisition and/or purchase order with a contract ID reference when purchasing from centralized contracts. This … includes POs where the agency plans to use the procurement card as a payment method. The use of POs allows the State to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchTown of Carroll - Audit Follow Up (2013M-221-F)
… 2014. Background The Town is governed by an elected Town Board (Board) which consists of a Supervisor and four council … funded primarily with real property taxes and State aid. Results of Review Based on our limited procedures, it appears …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fOversight of Juvenile Justice Facilities (2022-S-13)
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13.pdf2024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfNYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdf