Search
Kids 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 … period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education …
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
… $912 in other than personal service costs, consisting of $1,009 in non-allowable goodwill expense charged to the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data)
… facilities developed for the 1980 Winter Olympics, Gore Mountain, and Belleayre Mountain. As of August 2020, ORDA has not published any data …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities ( 2016-S-71 … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followHigher Education – 2023 Financial Condition Report
… Enrollment In academic year 2022-23, New York State public and private higher education … Assistance Program (TAP) awards, totaling $719 million. New York State also provided an estimated 53,111 other … 29,610 Excelsior scholarships totaling $126.5 million. The New York State TAP provides grant awards to eligible New York …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationAccounts Payable Advisory No. 28
Certifying Controls over the Agencys Payment Process
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationOperational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies … Once the funds have been escheated to the Office of Unclaimed Funds no future Agency action will be allowed. For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachCity of Yonkers – Budget Review (B6-16-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Endwell Fire District – Controls Over Financial Operations (2013M-277)
… January 1, 2012 through June 14, 2013. Background The Endwell Fire District is a district corporation of the State, … Endwell Fire District Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61521 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Seneca Falls – Justice Court (2013M-89)
… in Seneca County, has a population of approximately 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an elected Town Board consisting of the Town Supervisor and four Board members. During 2012, the Court collected …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. … with General Municipal Law (GML) and sought competition for purchases and public works contracts subject to its …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The … and six Trustees. The Village’s budgeted appropriations for 2012-13 are approximately $3.2 million. Key Findings The … adopted policies establishing responsibilities and duties for the Treasurer for handling cash and maintaining …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit the … Calculate the Town’s annual property tax cap limit in a timely manner and ensure the Town submits the property tax cap filing to OSC in a timely manner. Annually audit the records …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over … January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately … Town of Bangor Board Oversight 2012M193 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period … including appropriations of $1.1 million for the 12 water districts. Key Findings The Town’s accounting records … accurate and timely information necessary to evaluate the water fund’s fiscal health and take appropriate corrective …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258DiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… DiNapoli said. “Thanks to the work of my investigative team and our partners in law enforcement, he has been held …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program … program costs. According to the RCM and Section 4410(10)(e) of the New York State Education Law, public special …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… Objective To determine the extent of implementation of the five … comprehensive plan for affordable and supportive housing to ensure all New Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-follow