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Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … be eligible for reimbursement, reported costs must comply with Manual requirements. For the calendar year ended … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… services. Ulster-Greene provides these services to children with disabilities between the ages of three and five … provided preschool special education services to about 130 children from ten school districts located in Ulster, Green …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualBroome County – Financial Condition (2013M-224)
… million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding County officials did not …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Story Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… located in Castleton, New York. Story Place offers a range of services and programs, including preschool special … to children with disabilities from birth to five years of age. Story Place is reimbursed for preschool special … tuition reimbursement rates. Remind Story Place officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) … education program to disabled children between the ages of three and five years. Whitestone, located in Queens, New … Whitestone officials to help ensure their proper reporting of reimbursable costs. To Whitestone: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualAccounts Receivable Collections
… were delayed by as much as a year or where cases were on hand from one to three years without any actions taken. The Bureau …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsComptroller DiNapoli Releases State Audits
… office level that decrease assurance that all permits are appropriately recorded and the correct fees are collected and deposited. These deficiencies include poor … the central and regional offices. Several regional offices are also at increased risk because they have devised systems …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Roosevelt Fire District – Length of Service Award Program (2025M-40)
… that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had an unidentified cash balance of $4,375 as of …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… fiscal year were approximately $61 million. Key Findings Student treasurers did not maintain adequate supporting … and district officials do not have adequate assurance that student treasurers are adequately accounting for all … them to the central treasurers in a timely manner. Student treasurers did not always use duplicate receipts to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… primary payer). Key Findings DOH officials made some progress in addressing the problems identified in the initial … health insurance. However, officials made minimal progress in recovering the improper payments identified by …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). … To assess the extent of implementation of the one recommendation included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAccounts Payable Advisory No. 20
… the GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie … in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraState Agencies Bulletin No. 1345
… Purpose To notify agencies of the 2014 processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the … 2014 December 31, 2014 January 5, 2015 Processing Rules for Returning Checks According to the instructions for AC-230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These Acts … Key Findings For the fiscal year ended March 31, 2014, net assessable expenses for the Acts total about $19.9 … of Motor Vehicles: Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Two …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalSecurity Over Critical Information Systems
… Purpose To determine whether the security controls over critical State Education Department … classification process and adopting adequate information security policies and procedures. The Department could also … systems. Key Recommendations Develop strategies to enhance security controls over critical systems. Implement the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed … were not properly accounted for, secured, and deposited in a timely manner. The civil clerk affixes the Sheriff’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
Essex County Probation Department Internal Controls Over Financial Operations 2013M38
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations