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Adoption Subsidy Program (Follow-Up)
… with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption Subsidy … Related Audit/Report of Interest Office of Children and Family Services: Adoption Subsidy Program (2008-S-106) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… used. We found that only 30 percent of the required income verification audits for our sample had been done. We also …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followGates Fire District – Audit Follow-Up (2024M-10-F)
… District – Board Oversight of Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… were purchased from out-of-state vendors at higher prices than local vendors offered and some products were … their practices over disbursements and asset and inventory management. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementHughsonville Fire Company – Financial Activities (2014M-201)
… for the procurement of goods and services, credit card use, cash receipts, cash disbursements or the audit of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered … such as regular reviews of financial records and reports, bank statements and reconciliations. Prepare and document …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201City of Rome – Internal Controls Over Capital Projects (2012M-248)
… City officials provided effective oversight for capital projects for the period January 1, 2010, to December 31, … our audit period, the City has undertaken 10 capital projects totaling $6.9 million. Capital project expenditures … officials had procedures to properly authorize capital projects, they did not adequately monitor financial activity …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls … Cash collected totaling $1,288 was not deposited and cannot be located by Town officials. Users on each of the … by employing the concept of least privilege, limiting access to only those functions necessary to accomplish …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… center had no formal methodology for determining the fair market value of items donated, and donations totaling $7,960 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165South Butler Fire District – Audit Follow-Up (2020M-155-F)
… Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of November … implementing our recommendations in the audit report South Butler Fire District – Board Oversight of Financial … Background The District encompasses parts of the Towns of Butler and Savannah in Wayne County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire … The purpose of our review was to assess the Plainville Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fSUNY Bulletin No. SU-393
The purpose of this bulletin is to provide agencies with information regarding OSCs automatic processing and to provide instructions for necessary agency actions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-393-2026-restoration-contract-pay-and-additional-pay-suny-21pOpinion 2000-16
… under group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax … of compensating those who rely on a firefighter for support. This is borne out by other passages in the decision …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Court Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for … To determine if the Office of Court Administration is ensuring court facility aid and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programXII.9.H Audit Recoveries – XII. Expenditures
… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated … Determine whether costs reported by Spotted Zebra Learning Center Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… Purpose To determine if Medicaid reimbursement rates for group … the Department amended the Medicaid State Plan in 2008 to allow Federally Qualified Health Centers (FQHCs) to provide group therapy services, including group therapy … To determine if Medicaid reimbursement rates for group …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupUnnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up)
… in place to ensure proper Medicaid payments for foster care children placed in voluntary agencies. The Department … the New York State Medicaid program. Many foster care children who are placed in private welfare agencies … For these children, the State establishes a “Daily Child Care Rate” (Daily Rate), which is the basis for Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/10/23/unnecessary-medicaid-payments-children-voluntary-agencies-followRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest The ARC of Ulster-Greene: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Benchmark Family Services, Inc. (BFS) on its Consolidated Fiscal Report … To determine whether the costs reported by Benchmark Family Services Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manual