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Railroad Bridge Inspection Program
… in the State to ensure they meet the bridge inspection requirements. This audit covers the period January 1, 2010 … railroads comply with its bridge inspection and reporting requirements. For example, the bridge management plans on … in the State to ensure they meet the bridge inspection requirements …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programOversight of Juvenile Justice Facilities (2022-S-13)
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13.pdfNYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter 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-2024-22s50-response2.pdfOversight of Juvenile Justice Facilities (2022-S-13) 180-Day Response
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13-response.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48) 180-Day Response
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48-response.pdfLife Skills Home Training Tutorial Program for Preschoolers, Inc. - Compliance With the Reimbursable Cost Manual
Preschoolers, 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 Consolidated Fiscal Reporting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-S-37.pdfWestchester County Chapter NYSARC, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-27) 180-Day Response
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27-response.pdfWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-27)
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48)
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfCompliance With Executive Order 95 (Open Data) 2020-S-36
To determine whether the Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services under EO 95.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36.pdfThe Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdfOpinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … a proposition to change the month of the general village election at either a general or special village election for village officers. A village board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Oversight of Juvenile Justice Facilities (Follow-Up)
… dental issues, diabetes) or mental health concerns (e.g., depression, anxiety) youth may have when admitted to DJJOY …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followOversight of Campus Foundations (Follow-Up)
… with the campus. Generally, foundations receive and manage donations and make these resources available to the campus to … yet the foundations continued to oversee and manage donations and resources on behalf of the campuses. OUA also …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followReal Property Tax Cap Information - Glossary
… A physical or quantity change does not result from the splitting or merging of parcels. Calculated by Taxation and …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - Basic … Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on Major Funds … (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Wynantskill Union Free School District – Purchasing (2022M-85)
… complete report - pdf] Audit Objective Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings District … Determine whether the Wynantskill Union Free School District District sought …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85