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Selected Employee Travel Expenses
… travel expenses to taxing authorities for the three calendar years 2009-2011. Key Recommendations Ensure each … of the State. Work with the Comptroller's Division of Payroll, Accounting and Revenue Services to take any …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… services to infants, toddlers, and preschool-age children in nine counties. Whispering Pines has three sites (Delanson, Cobleskill, and Amsterdam, New York). … about $6.1 million in reimbursable costs on its CFRs for three rate-based programs. Key Findings Whispering Pines …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger Lakes region of central New York, is authorized … is reimbursed for preschool special education services through rates set by SED. These reimbursement rates are based …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualProcurement and Contracting Practices (Follow-Up)
To determine the extent of implementation of the eight recommendations included in our initial audit report Procurement and Contracting Practices
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followSelected M/WBE Purchases by Various Facilities
… Department's M/WBE program goal was to direct a minimum of 10 percent of its discretionary purchase amounts to minority-owned … to women-owned businesses, for a combined annual total of 20 percent. Between February and September 2013, five …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOversight of International Offices
… ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Special Education Itinerant Teacher (SEIT) services and Preschool Integrated Special Class services to 56 … costs included $7,042 in other than personal service costs and $6,159 in personal service costs. Key Recommendations To …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Westchester County, New York. HTA provides preschool … HTA is reimbursed for preschool special education services through rates set by SED. The reimbursement rates are based … service costs, which consisted of $15,813 that was not related to the SEIT program, $3,678 that was not …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… included in our initial audit report, New York State Health Insurance Program: Empire Plan Members With Dual Family … (Report 2019-S-23 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followOversight of Career and Technical Education Programs in New York State Schools
… high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative … Services (BOCES) can do to enhance CTE programs. The audit covered the 2015-16 through 2018-19 school years and additional … highgrowth and highsalary job marketneeds and what the Department school districts and Boards of Cooperative …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsOversight of Weights and Measures Programs (Follow-Up)
… sold for use in motor vehicles to ensure quality standards are met and labeling is accurate. The Department’s Bureau of … the enforcement of the law and regulations. Municipalities are required to maintain documentation supporting their …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected … audit period, the District paid the Secretary-Treasurer a total of $118,940, of which $113,340 represents hourly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSaratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … which comprises 23 members, one of whom also serves as the Chairman of the Board. The County’s general fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s process … $3.7 million over the term of the School’s 15-year lease. As a result of a recent decision to prepay a portion of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualCity of Yonkers – Budget Review (B17-6-11)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2017-18 and the related justification documents are in compliance … budget totals $1.15 billion. The budget includes operating and debt service funding of $590.7 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. … become excessive, and its budgets from fiscal years 2010 through 2012 were unrealistic. Revenues were under-estimated … 175 percent of the 2013 adopted budget. The Board has not developed a formal long-term plan addressing the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s … Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The Village is governed by … technology (IT), including those related to acceptable use, data backup, online banking, disaster recovery, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Lyonsdale Financial Condition Board Oversight and Controls Over Fuel Inventory 2013M163 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Ontario – Board Oversight and Information Technology (2013M-105)
… technology (IT) controls for the period January 1, 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … approximately $7.5 million. Key Findings The Board has not established an effective system of internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105