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Oversight of Career and Technical Education Programs in New York State Schools
… career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and … enrollments generally do not align with occupations that are most in demand, fastest growing, or highest salaried in … indicate 41 percent of Approved programs (421 of 1,021) are providing students with skills for occupations that pay …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) … were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualNew York Youth Jobs Program (Follow-Up)
… Labor and two addressed to the Department of Taxation and Finance – from our initial audit report, New York Youth Jobs … is entitled to claim. The Department of Taxation and Finance (Tax and Finance) establishes procedural requirements for claiming … Labor and two addressed to the Department of Taxation and Finance from our initial audit report New York Youth Jobs …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Class (2.5 hours per day) education services to children with disabilities who are between the ages of 3 and 5 years. … to LRI using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition … identified $38,336 in reported costs that did not comply with the requirements in the RCM and CFR Manual, as follows: …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on JCDC’s CFR for the fiscal year ended June 30, 2020, and certain expenses claimed on its … and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided full-day Special … financial information reported on CFRs. During the fiscal year ended June 30, 2020, JCDC served 341 students in the SED …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc … To determine whether the costs reported by The Arc FranklinHamilton dba The Adirondack Arc Adirondack on …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… on Empower’s CFRs for the 3 fiscal years ended June 30, 2020. About the Program Empower is a not-for-profit … Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy Associations of New York … Special Class – over 2.5 hours per day—to children with disabilities up to the age of 5 years. Empower is an …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… the Environmental Conservation Law (Law) were adequate to cover Program expenses. We performed our audit pursuant to … that the Program’s permit fee revenues be sufficient to cover all reasonable direct and indirect costs necessary for … our audit period, Program revenues were insufficient to cover Program expenses, as required by the Act and CACA. …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Teacher (SEIT) services and a Preschool Integrated Special Class – over 2.5 hours per day to children with disabilities … and 24 children in its Preschool Integrated Special Class program. Bank Street is reimbursed for the preschool …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualControls Over Selected Expenditures
… Purpose To determine if the Office of Victim Services' (OVS) internal controls ensure that … mission is to provide compensation to innocent victims of crime and their families in a timely, efficient, and … to fund direct services to crime victims through a network of community-based Victim Assistance Programs (VAPs); and to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresState Agencies Bulletin No. 1230
… Affected Employees Employees who participated in the NYS-Ride Benefit Plan, for tax year 2012, with total monthly … of more than $125.00 under deduction codes: 421 NYS-Ride Pre-Tax 422 NYS Ride Post-Tax OSC Actions OSC has issued a letter and a copy …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentState Agencies Bulletin No. 1248
… notify agencies of the new voluntary long term disability insurance program available to employees represented by the … of New York State, Inc. (PBANYS) through The Standard Life Insurance Company of New York. Affected Employees Employees … or eligibility information, contact The Standard Life Insurance Company of New York by telephone at 212-850-5519 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insWage Subsidy and Transitional Employment Programs
… WSP/TE programs and has contracted with eligible public or private not-for-profit organizations (contractors) to … (e.g., local businesses) to employ eligible individuals or may act as the employer themselves. Each contract … is outdated. As a result, it is not as efficient or effective as it could be in monitoring contractors to …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… $74,000 in revenue, including $20,800 in foreign fire insurance premiums, and disbursed approximately $67,000. Key … The Board did not review and approve all bills prior to payment or evidence their approval in the minutes. We found … balance. Perform bank reconciliations of all bank accounts monthly and present them to the Board for review. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… a disaster recovery plan that formalizes the procedures to store data offsite and maintain backup files, and establishes …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year. Key Findings The Board audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… members. The Department’s primary sources of revenue are bell jar and bingo profits, and donations. The Department’s … online computerized financial software and preparing the monthly bank reconciliations for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although all the Board members have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overKillawog Fire District – Controls Over Financial Operations (2013M-111)
… of this reserve fund. Furthermore, even if this money was reserved, the current unrestricted, unappropriated …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization located in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The President … apparently misappropriated nearly $34,000 of the Company’s funds during the period October 2009 to December 2012. In … Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over the cash disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194