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Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated … provides preschool special education services to children with developmental disabilities. ECLC is reimbursed for these … To determine whether the costs reported by Early Childhood Learning Center of Greene County on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … cash to the Treasurer. No one maintained general ledger accounting records or performed formal bank reconciliations … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Glen Cove– Budget Review (B7-13-16)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … included estimated revenue of over $1 million from the sale of property that may not happen timely or as planned. …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Maximus, Inc.
… a Restructuring Action Plan (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved the claimed savings. … executives, even though they did not receive bonuses. As a result of our examination, DOH negotiated a new …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Aurora , Town of Roseboom and the Town of Stafford . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Niagara County – County Bridge Maintenance (S9-13-2)
… operating budget was $24.3 million for the 2012 fiscal year. Key Findings The County does not track maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2City of Lackawanna – Garbage Collection Fees (2021M-206)
… develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties reviewed (91 … 10 City properties required garbage fee assessment and/or billing updates during our audit period, the Assessor had not … for these properties will result in continued inaccurate billing in the future. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Comptroller DiNapoli Releases School Audits
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors also …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsHampton Bays Union Free School District – Claims Processing (2013M-333)
… The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. Even though … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333State Comptroller DiNapoli Releases School Audits
… District , Colton-Pierrepont Central School District , Kendall Central School District , Madison-Oneida BOCES , … and payroll disbursements with limited oversight. Kendall Central School District – Capital Project (Orleans …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 96 - 11
… such a resolution to voter approval (see Ecker v Town of West Seneca , 87 Misc 2d 322, 384 NYS2d 613). Finally, we note … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Village of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County … transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of the Paratransit Call Center Operations
… operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, … New York City Transit (Transit), provides paratransit service within New York City, as required under Section 223 … and did not support the MTA’s conclusion. The contractor’s Quality Assurance program was not carried out in accordance …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsOpinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents … opinion, efficiency or economy will be served. This is in reply to your letter requesting our opinion on the … make and size of loader tires. The reasons recited in the proposed resolution to support standardization are …
https://www.osc.ny.gov/legal-opinions/opinion-90-45DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… that ignored district policy, most notably in the search for a new superintendent. “This audit revealed some troubling … said. “The failure to adhere to district policies and best practices, whether it be when putting together the … one of the candidates BOCES recommended as having the best qualifications, the board hired a candidate that BOCES …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … In addition, 13 of 25 officials told us they do not offer online or hybrid courses (courses encompassing both classroom …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… of not-for-profit contracts by organization, region and length of days for approval. “The state needs to show … NFPs to help care for our children, look after the elderly and provide so many other important services without holding … for some optimism, state agencies must do their job and make prompt contracting a priority.” The report noted …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Lead Poisoning Prevention Program
… during the period January 1, 2014 through August 7, 2018 and follow-up activities done by the local health departments … can include anemia, hearing loss, lower IQ, growth and behavioral problems, kidney damage, and even death. In New York State, the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programDiNapoli: Wall Street Bonuses Slip From 2006 Record
… individual and by firm, ranging from hundreds of dollars for clerical and support staff to tens of millions of dollars for high performers and key executives. Bonuses in 2007 will be dramatically lower for workers in mortgage-related businesses, but higher for …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-record