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SteppingStone Day School, Inc. - Compliance With the Reimbursable Cost Manual (2020-S-23)
To determine whether the costs reported by SteppingStone Day School, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s23.pdfMama Program, LLC – Compliance With the Reimbursable Cost Manual (2019-S-73)
To determine whether the costs reported by Mama Program, LLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s73.pdfThrough Ages, Inc - Compliance With the Reimbursable Cost Manual (2019-S-56)
To determine whether the costs reported by Through Ages, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s56.pdfStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31) 180-Day Response
To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s31-response.PDFQueens Centers for Progress – Compliance With the Reimbursable Cost Manual (2022-S-41) 180-Day Response
To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s41-response.pdfUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Niagara County dba Empower on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3-response.pdfNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responseNYSERDA.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responsePSC.pdfDiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… after disasters strike. In 2019, NYCEM released its five-year HMP update as a website that provides information on … 30, 2021, however, the project was still ongoing over one year later. NYCEM officials reached out at the request of …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… of $13 billion were down 4.3% from the same period last year but tracked the industry’s return to pre-pandemic levels … tax collections during its Fiscal Year (CFY) 2023, down 16% from its record high of $6.4 billion in 2022. The … is available, the securities industry was responsible for 16.4% of New York City’s and 7.3% of the state’s total gross …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Real Property Tax Exemptions Administration (2017-MR-4)
… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within … County Real Property Tax Services Office, as necessary, for any technical assistance. … Real Property Tax Exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Lehman College – Controls Over Bank Accounts (Follow-Up)
… 2008 banking policy. One was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments … and/or were unsupported. We also found that a non-tax levy account contained tax levy dollars that Lehman should have …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followDelaware County – Assigned Counsel (2016M-384)
… counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384DiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million … Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. "Organic farming is not a fad, but a … … Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkRailroad Bridge Inspection Program (Follow-Up)
… not sufficiently monitoring whether the railroads complied with its bridge and inspection reporting requirements and … existing State laws to align railroad bridge inspection with federal regulations and require each railroad to …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followCompliance With the Clery Act (Follow-Up)
… the public make informed decisions when choosing a college for educational or employment purposes. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followTown of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94X.7.B Local Customers – X. Guide to Vendor/Customer Management
… and for which a revenue contract reviewed by the Office of the State Comptroller (OSC) is not required. (Refer to … Agreements for this Guide for additional guidance on revenue contracts that require OSC review.) For example, the Department of Agriculture and Markets should set up as Local Customers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersTupper Lake Central School District – Records and Reports (2021M-14)
… and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and … accurate and timely accounting records and reports to allow officials to effectively manage financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14