Search
Oversight of Direct Placement of Children (Follow-Up)
… Oversight of Direct Placement of Children ( 2017-S-30 ). About the Program OCFS oversees the State’s child … been implemented. Key Recommendations Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followRiverhead Central School District – Financial Operations (2025M-64)
… financial operations. The Assistant Superintendent for Business (Assistant Superintendent) oversees the operations … six of the 22 months to the Board were between 60 and 107 days after month’s end. For example, the July 2022 reports … than the Treasurer prior to the transaction taking place. This occurred because the Treasurer’s duties were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of … , Town of DeKalb , Town of Hartford , Town of Taylor and the West Hempstead Water District . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Town of …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses and $671 in other non-reimbursable costs such as food for staff, non-audit services provided by a registered …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualCompliance With Special Education Requirements – Evaluations (Follow-Up)
… of Education (Regulations) stipulate requirements for the referral, evaluation, Individualized Education Program (IEP) … – the focus of the initial audit report – includes a referral from a parent/guardian or other interested …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followCity of Yonkers – Budget Review (B23-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … fund balance, one-time State funding, and sale of property, to balance its budget. The City could face a total … year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… property owners in the DIBID, five members who represent commercial tenants, one residential tenant member, three City …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216DiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… Wall Street’s 2023 first half profits of $13 billion were … But these are volatile times in America and globally, and Wall Street’s relatively stable profits and employment levels … their firms. Tax Contributions DiNapoli’s office estimates Wall Street was responsible for $5.4 billion in city tax …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Oneonta City School District – Payroll (2017M-202)
… of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Scio Central School District – Payroll (2017M-10)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December … officials have not developed written procedures over the payroll function. Key Recommendations Develop and adopt written payroll policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Potsdam Central School District – Payroll (2016M-161)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through February 29, 2016. Background The Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, … operates three schools with approximately 1,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. … Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts. The … component districts educate approximately 8,500 students, is governed by a nine-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… cost savings and address rising health insurance costs for the period January 1, 2013 through December 31, 2015. Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The … which operates one school with approximately 260 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Lake Pleasant Central School District – Payroll (2016M-8)
… July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton … Lake Pleasant Central School District Payroll 2016M8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Keene Central School District – Claims Processing (2015M-299)
… one school with approximately 165 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Board of Cooperative Educational Services is a public entity serving 18 component … JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services Separation Payments 2016M304 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… July 1, 2014 through August 31, 2015. Background The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mEnterprise Charter School – Enrollment and Billing (2014M-378)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … Key Findings The School does not periodically verify student residency information on file or require that a new proof of residence be submitted when a student's address changes. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Some NY Schools Not Reporting Bullying or Harassment
… compliance of DASA training. It is clear that these are symptoms of a lack of resources and dedicated oversight. I …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassment