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Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting portions … BOCES aid for their component districts for facility rental costs This occurred because they improperly included …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Schenectady County – Investment Program (2025M-5)
… $134.9 million among three bank accounts earning from no interest to 2.8 percent interest. Audit Summary While the County’s investments were … also did not monitor investments, formally solicit interest rate quotes or consider other legally permissible … also did not monitor investments formally solicit interest rate quotes or consider other legally permissible …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Language Access Services (Follow-Up)
… who act as agents of the DMV pursuant to Vehicle and Traffic Law Title 2, Article 2, Section 205 (Vehicle and Traffic Law). Counties are not subject to the Language Access …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal … primarily on expenses claimed on the Institute’s CFR for the fiscal year ended June 30, 2020 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Gavras Center’s preschool special education services pay tuition to the Gavras Center using reimbursement rates set by … in turn, reimburses the counties for a portion of the tuition paid. SED sets the special education rates based on … on the Gavras Center’s CFRs and to the Gavras Center’s tuition reimbursement rates, as warranted. Remind Gavras …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualMontrose Fire District – Claims Auditing (2025M-53)
… (District) Board of Commissioners (Board) properly audit claims? Audit Period January 1, 2023 – August 31, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing … documentation indicating that the services outlined in the rental agreement were rendered. A claim totaling $17,812 for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Elmira City School District – Capital Projects (2025M-21)
… City School District (District) officials properly procure contracts related to the 2020 Capital and Energy Performance … the Project is not complete, we reviewed 72 Project contracts and change orders paid during the audit period that … they did not seek competition for two professional service contracts related to the Project. We reviewed a total of 60 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… by promising to uphold shareholder rights when it moved to Texas, but then immediately turned its back on investors by … its bylaws to reduce shareholder rights as soon as Texas offered an opportunity to do so,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesTransforming the Procurement Function
… covered the period from January 2017 through August 2023. About the Program The MTA comprises the nation’s largest bus … The plan called for all support functions to be merged to drive higher service levels at lower costs due to elimination … consolidation of the Procurement Function was October 28, 2021, it was mostly operating under the same practices in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionXII.8.E Payment Assignments – XII. Expenditures
… Bureau of State Expenditures - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 If the agency manager … Bureau of State Expenditures - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 [email protected] …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsPhysical Accessibility to Programs and Services (2025-MS-1)
… individual reports for the following municipalities: City of Auburn , Town of Babylon , City of Batavia , Town of Big Flats , Town of … or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … one in four adults in the United States have some type of disability and more than one in 10 have a mobility …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1State Comptroller DiNapoli Releases Municipal Audits
… Agency Board Governance , Town of Junius , Orange County Community College , Village of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget … Water Operations and Information Technology (Ontario County) The board has not developed a long-term financial or …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Claims Processing Activity Oct. 1, 2017 Through March 31, 2017 (2017-S-63) Auditors … the agency has taken some steps to address this issue, staff vacancies and new responsibilities continue to …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … (Steuben County) The board and district officials have not adopted realistic budgets or effectively managed … soliciting competition, but the district chose not to do so. East Moriches Union Free School District – Claims …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… more pronounced at the county level, with collections in 15 mostly upstate counties declining from the same period … followed by Seneca County (7.3 percent) and Yates County (6.8 percent). Looking ahead, state law changes affecting …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019DiNapoli: School District Revenue Growth Slows
… major fluctuations in their federal and state aid over the last decade and revenue growth was nearly flat the last three years, averaging only 1.3 percent, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is … major fluctuations in their federal and state aid over the last decade and revenue growth was nearly flat the last …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli Releases Municipal Audits
… appropriately and effectively.” Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218) …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsFacilities Planning Bureau Project Review
… its review of projects in a timely manner and, if not, what the impacts on school districts are. We also sought to … its review of projects in a timely manner and if not what the impacts on school districts are …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Volunteers of … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by Volunteers of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … Executive Board and a five-member Board of Directors, to provide fire protection services to its residents. Disbursements for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014m