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College Readiness (Follow-Up)
… occupations require education beyond a high school diploma—a college degree or advanced certificate … However, nearly half of all students who complete high school and go to college require remedial courses and nearly … York City Department of Education)—the nation’s largest school system, comprising 32 school districts—served …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York League … (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 New York League …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualPerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programAdministration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s … increased to $28.7 million for expanded program services. The New York State Office of Mental Health funds about 75 … We audited the New York City Department of Health and Mental Hygienes …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES AND ASSESSMENTS … -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A …
https://www.osc.ny.gov/legal-opinions/opinion-92-35NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… are based on fixed fees. Parsons collaborates with the North Side School (North Side) to offer SCIS classes. In addition, North Side operates Universal Pre-Kindergarten and a …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsMental Health Training Component of the New York SAVE Act (2022-MS-1)
… of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The 20 … of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Colesville-Windsor Fire District – Board Oversight (2025M-74)
… the audit period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… (Board) contracted with a management company (Company) to provide management services. The contract states the … School’s procurement of IT assets and services integral to the School’s operation. The Company’s Regional … The Company contracts with a managed service provider to provide IT support and services to the School. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36State Comptroller DiNapoli Releases Municipal & School Audits
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or misappropriated without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town … operations in a timely manner. Auditors found that the tax collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and Trust Funds Auditors found the records maintained by the treasurer were generally up to date and complete. They … and trust funds to the State Comptroller as prescribed by statute. Auditors identified funds that improperly … action and other required information. Records maintained by the county clerk and surrogate’s court were up to date and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… of 4% by approximately $7.1 million, or 27 percentage points. Bradford Central School District – Claims Auditor … of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2 million could cover expenditures …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Technology (IT) Contingency Planning (Westchester County) District officials did not establish adequate … because the board consistently levied the majority of property taxes in the town-wide funds, where additional … a debt reserve. As a result, district officials maintained real property taxes at a level higher than necessary to fund …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… consistently filed the annual financial report and the tax cap form late with the Comptroller’s Office; and did not annually …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases State Audits and Examinations
… for reimbursement. State Education Department: North Country Kids Inc., Compliance with the Reimbursable Cost Manual (2016-S-53) North County provides preschool special education services to …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases State Audits
… and Effectiveness of Department of Motor Vehicles’(DMV) Licensing and Registration Systems (Follow-Up) (2016-F-15) An audit report issued in September 2014 found that ITS and DMV were not in compliance with security standards that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1