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XI-A.1.B Category Codes – XI-A. Purchasing
… This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial … and/or purchase order in the SFS from a condensed list of code values most appropriate to NYS purchases. If the … SFSSecure for the complete list of valid category codes. All Agencies Centralized and Agency Contract Purchases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual (2016-S-58) New York League for Early Learning, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualCollege of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education … Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent postsecondary … To determine whether College of Mount Saint Vincent management complied with the Education …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees based primarily on high rental car expenses. One employee was selected because of … employee, we found that mileage reported on the rental car company receipt exceeded expected work-related mileage by …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while … of Health (Department), provides a wide range of medical services to individuals who are economically … in managed care, generally receive necessary durable medical equipment, prosthetics, orthotics, and supplies …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentCity of Amsterdam – Budget Review (B25-5-5)
… Mayor submitted the 2025-26 proposed budget to the Council on May 6, 2025, or 35 days after the Charter-established … future proposed budgets are submitted to the Council on or before the deadline. Continue to evaluate and explore … Review appropriations for real property taxes on City-owned property and make modifications to the water …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which comprises five members who are appointed by the Allegany County Legislature. Key Findings Several … position. It is unclear whether services compensated for by the ACIDA were provided at times other than those for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … funds as of June 30, 2012. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Long Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … to materially change the law, and courts must seek the new legislative purpose and construe the law so that it may …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Caucus 2026: Important Information for New Yorkers
… the Tax Cuts and Jobs Act, April 2025 Federal Funds to NYC: A Review of Categorical Grants, April 2025 New York's … OCFS, Oversight of Juvenile Detention Facilities Outside NYC, October 2024 New Yorkers in Need: Poverty Trends, Food Insecurity, Housing Insecurity, June 2024 NYC: Children & Families Childcare Services for Children …
https://www.osc.ny.gov/reports/caucus2026Pinnacle Organization – Compliance With the Reimbursable Cost Manual
… provider located in Oswego County. Pinnacle provides preschool special education services to children with … eight-member Board of Trustees. Pinnacle is reimbursed for preschool special education services through rates set by … in reimbursable costs on its CFRs for the two rate-based preschool special education programs (Programs) that it …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualOpinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys … to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Oversight of Nurse Licensing (Follow-Up)
… monitors nurses once they are licensed utilizing available criminal and misconduct data; and investigates complaints against nurses in accordance with its … nurses to identify incidents of professional misconduct or criminal convictions. Finally, during the original audit, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followCheektowaga Central School District - Capital Project Management (2022M-90)
… Key Recommendations Transparently share capital project details with District voters. Solicit competition through bids when required, or request quotes to provide assurance the District is receiving the lowest possible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Ripley – Town Clerk Collections (2024M-139)
… (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key … The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. As a result, … Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Maine-Endwell Central School District – Financial Condition (2013M-49)
… in revenues than budgeted. Most of this shortfall was from State aid and interest earnings. The effects of the revenue … was in salaries and benefits, which should be budgeted on established salary schedules and therefore should not have … significant variances. Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls … received in a timely manner; and maintain a complete bail list, and adequate deposit composition records. Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… $3.2 million for all five school districts of residence to revenues received and reported and did not … to determine if billings to the school districts of residence were accurate and supported. Although the results … we identified control deficiencies with the School’s residence verification process. The School does not verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174