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Licensing and Monitoring of Proprietary Schools
… monitoring schools and utilizing its database to look for warning flags of future closings. The audit covers the … criteria. Within the Department, the Bureau is responsible for overseeing these proprietary schools, including licensing … a Second Language schools – operating in New York State. For both initial (two-year) and renewal (four-year) license …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… personal service costs, including $50,318 in overallocated salary costs, $27,539 in salaries claimed for time that was not recorded on employee time sheets, $861 in salary paid in excess of the employee’s salary scale, and $14,445 in fringe benefits associated with these …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Through Ages, Inc. … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Through Ages Inc …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… than expected tax revenues to reduce out-year budget gaps and to replenish reserves, according to a review of New York … continues to grapple with ongoing structural deficits and labor contracts that have remained unsettled for far too long,” DiNapoli said. “The final cost and structure of these agreements may not be known for some …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planReal Property Portfolio
… Objectives To determine whether Empire State Development (ESD) fully and … of properties, and if ESD disposed of real property in a manner beneficial to the State. The audit covered the … To determine whether Empire State Development ESD fully and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… of 3 and 5 years. For the purpose of this report, these programs are referred to as the SED preschool cost-based programs. QCP also operated other SED-approved programs: Evaluations and 1:1 Aides. However, payment for …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $810,382 in reported costs – $697,499 in personal service costs and $112,883 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… in 47% of cases, DHR officials either did not initiate the investigation or failed to notify the person accused of … 69% of cases reviewed, DHR officials did not complete the investigation or notify the accused of the outcome within 100 … In one case, it took over three years to complete the investigation for determining probable cause. On average, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… sales tax collections totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same period last year, according to the quarterly sales tax report released today by State Comptroller Thomas P. DiNapoli. Growth so far …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearNew 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-manualGeneric PINs
The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-05.pdfReview of the Financial Plan of the City of New York - June 2015
On May 7, 2015, the City of New York submitted to the New York State Financial Control Board a revised financial plan covering fiscal years 2015 through 2019.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2016.pdfControls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41.pdfImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up) (2023-F-26) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report 2021-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f26-response.pdfMental Health Education, Supports, and Services in Schools (Follow-Up) (2023-F-34)
To determine the extent of implementation of the five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f34.pdfUse, Collection, and Reporting of Infection Control Data (Follow-Up) (2023-F-13) 30-Day Response
To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control Data (2020-S-55).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f13-response.pdfControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up) (2022-F-28)
To determine the extent of implementation of the four recommendations included in our initial audit report, Controls Over Capital Improvements at City-Owned Homeless Shelters (Report 2018-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f28.pdfNew NY Broadband Program (2020-S-19) 180-Day Response
To determine whether Empire State Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s19-response.pdfOversight of Shelter Placements (2021-N-5)
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n5.pdf