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Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… assets? Audit Period July 1, 2022 through April 30, 2024. We expanded our audit period through August 7, 2024 to … assets, and determined that 78 assets with a combined acquisition value of $419,538 (87 percent) were not included … we selected 50 assets with a combined approximate acquisition value of $233,9451 to locate them to confirm that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Inmate Sentence Calculation and Release Practices
… of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Kinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. Background Kinderwise is an SED-approved, for-profit special education provider located in North Salem, … three and four years of age. Kinderwise is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit covered expenses claimed on United’s CFRs … $207,295 in reported costs that did not comply with the Manual’s requirements and recommend such costs be disallowed. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualXI.2.A Thresholds – XI. Procurement and Contract Management
… that are food, including milk and milk products or animal or plant fiber products, that are grown, produced, … in New York State or textile products manufactured from animal or plant fiber grown or produced predominantly in New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… the Department’s responsibilities for administering the registration and licensing for certain types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk … could potentially be operating without a valid Department registration. We performed site observations at 241 of these …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesGarrison Union Free School District – Information Technology (2023M-127)
… equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: District staff did not have … were no longer needed. Unneeded user accounts could be used to inappropriately access and view personal, private …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to children between the ages of three and five who live in New York City as well as Westchester, Nassau, and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualOversight of Nurse Hiring and Retention
… (Health and Hospitals) ensured that direct hire and temporary nurses were appropriately screened before they were … employed direct hire nurses as of May 2, 2017 and all temporary nurses as of August 1, 2017. Background Health and … as of August 1, 2017, it retained the services of 1,369 temporary nurses (see Exhibit A for a breakdown by facility). …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionAccountability and Surplussing of Vehicles (Follow-Up)
… of the recommendations included in our initial audit report, Accountability and Surplussing of Vehicles ( … and the purpose of the trip. We issued our initial audit report on August 15, 2019. The audit objectives were to … in correcting the problems we identified in the initial report. However, improvements are still needed. Of the eight …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followNew York City’s Uneven Recovery: Youth Labor Force Struggling
… pre-pandemic levels (see Figure 2). Unemployment for young Asian and Black workers remains very high at 23.3 percent and … their pre-pandemic unemployment rates in 2022, while Asian workers remained less than two points above at 8.9 … in New York City White Black Hispanic Asian 2019 9.0% 15.5% 10.5% 10.9% 2020 20.4% 26.9% 27.0% …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingProblem Gambling Treatment Program (Follow-Up)
… treatment; establishing core competencies for treatment professionals and service providers; and educating providers … treatment, and established core competencies for treatment professionals and service providers. We also found that, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followOpinion 2010-4
… implied therefrom (Town Law § 176 [21]; see e.g. 2008 Ops St Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , … company, such as from a private ambulance company (1998 Ops St Comp No. 98-21, at 51). Chapter 378 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Arlington Fire District – Station Number 5 Renovation (2022M-54)
… renovations. Specifically, District officials: Approved a lease agreement, which included the District providing … using a competitive procurement process. Approved one lease amendment that cost an additional $77,000 in materials … costs without adequate documentation. Approved two lease amendments extending project completion date that cost …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Opinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid … Whether section 3008 of the PHL authorizes a fire district to provide advanced …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Volunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. Background VOA-GNY is a … SED preschool cost-based programs. VOA-GNY also operated two other SED-approved preschool programs: Evaluations and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualOpinion 2000-8
… with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services … with a member of a not-for-profit corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home health care services) PUBLIC HEALTH LAW §352; GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8