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Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… assets could be lost, stolen or misused. The District’s Assistant Superintendent of Business and Operations (Assistant Superintendent), with the assistance of the … audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Valley Stream Central High School District – Capital Assets (2025M-16)
… report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mTown of Cato – Supervisor’s Records and Reports (2025M-141)
… records and reports? Audit Period January 1, 2022 – November 6, 2025. We extended our audit period to review the … through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town … not recorded in the accounting records or reported in the monthly reports provided to the Board. The bookkeeper also …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses include car services for parents and monthly MetroCards for an office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualManagement of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted internal … Procedures Manual. Other Related Audit/Report of Interest Fuller Road Management Corporation & The Research Foundation … To determine if the Board of Directors of the Fuller Road Management Corporation FRMC promoted internal …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through Medicaid and the U.S. … To determine whether the Department of Health effectively oversaw localities efforts to coordinate …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsCompliance With Freedom of Information Law Requirements
… Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill … forth in the FOIL statute. However, we found CDTA does not have formal internal procedures for processing FOIL requests, … the timeliness for ten FOIL requests. CDTA does not have a formal method for tracking FOIL requests. Officials …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsLicensing and Monitoring of Proprietary Schools (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit … To assess the extent of implementation of the six recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followSUNY Maritime College Review of PCard Transactions and TCard Expenses
… for a professor who taught an annual course on a Carnival Cruise ship and $857 in fees incurred by the professor’s family that … expenses associated with family members who attended the cruise. For a complete copy of Report 2017-Credit Card-01, …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department: Infant and Child Learning Center - The Research Foundation for the State University of New York – … Education Department: Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualNichols Joint Fire District – Procurement (2025M-103)
… complete report – pdf] Audit Objective Did Nichols Joint Fire District (District) Board of Fire Commissioners (Board) and officials use a competitive … 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners and its officials should seek competition …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
Did the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… accurate manner? Audit Period January 1, 2023 – June 30, 2025 Understanding the Audit Area A fire district’s treasurer … annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $206,086. Audit Summary The Treasurer … New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… Did the Town of Middlesex Town Town Board Board ensure that code enforcement revenues were …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal … Federal Awards which displays both the Assistance Listing Number ALN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsItalian Heritage Month Reception
… Americans and their contributions with a series of special events, concerts, exhibits and lectures. DANTE 700! …
https://www.osc.ny.gov/events/italian-heritage-month-receptionXIX.6.D Reporting – XIX. Project Costing (PCIP)
… funds, if a single Project ID is used. NYGR0210 – Spending Activity related to Federal Grant Awards The NYGR0210 will … reporting will be based on the relationship of a Project/Activity to a Customer Contract. The report provides spending activity for Federal Grant Awards by Business Unit or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation Expense … oversees the nation’s largest and most diverse addiction treatment system. Its mission is to provide accessible, … and families through alcohol and drug prevention and treatment and to meet clients’ individual needs through …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-follow