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Oversight of Private Career Schools
… Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of … Education Departments Department Bureau of Proprietary School Supervision Bureau provided sufficient oversight of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Preschool Special Education services to children with disabilities who are between the ages of 3 and 5 years. … 2018, Little Meadows reported approximately $10.2 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… pandemic has caused extraordinary economic challenges in New York with punishing, still-evolving impacts on public health, jobs, the economy and state finances. As a … than ever before, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesState Agencies Bulletin No. 1936
… CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees Employees in the Administrative Services Unit (ASU) Bargaining Unit 02 … paychecks dated 09/15/2021. Eligibility Criteria Employees in Bargaining Unit 02, title of Racing Inspector at the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingMental Health Education, Supports, and Services in Schools (Follow-Up)
… five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not adopt realistic budgets or effectively manage fund balance. The board also adopted …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide education … affiliate of the Cerebral Palsy Associations of New York State. For the purpose of this report, these programs are …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… Although the board approved the credit card bills for payment, it did not ensure the related voucher packets … the board did not establish written policies or procedures for discretionary spending, and as a result, 353 purchases may not have been for proper department purposes. Main-Transit Fire Department …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… [read complete report - pdf] Audit Objective Determine whether: The Board … District officials accurately maintained leave records for non-instructional employees. Key Findings The Board and … officials did not provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to … present accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Greenville Fire District – Capital Reserve (2014M-64)
… to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September 30, 2013. … distinct and separate from the Town. Budgeted expenditures for 2013 were $569,444. Key Findings The District accumulated … with amounts exceeding the amounts budgeted annually for the reserve. The Board had intended to use the reserve to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Sullivan County Community College – Information Technology (2017M-123)
… Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 through February 27, 2017. … 10-member Board of Trustees. Budgeted IT appropriations for the 2016-17 fiscal year totaled approximately $664,000. … adopt and implement written policies and procedures for the review and removal of inactive and unnecessary user …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Newark Housing Authority – Information Technology (2017M-282)
… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 … officials did not ensure that the network accounts for six former personnel had been deactivated. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Library’s bank account. Audit and approve claims prior to payment. … Fulton Public Library Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Dannemora – Part-Town Activities (2017M-215)
… whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period … not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and the Town unnecessarily taxed Town residents residing …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk recorded, deposited, … timely manner. Consult with the Town’s counsel and attempt to recoup the $376 not deposited. … Town of Lexington Town …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Nichols – Financial Management (2017M-258)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed the … as a financing source for either one time expenditures or to improve the town’s infrastructure. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods and services in … prepared monthly, whereby known liabilities are reconciled to available cash. … Town of Beekmantown Procurement and Town …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217