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Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program HCA (also known as Helping Celebrate Abilities) is a not-for-profit special education provider located in … students from four counties in the Southern Tier. HCA is authorized by SED to provide Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Ballston Area …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Merrick Union Free School District – Financial Condition (2016M-240)
… District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The … operates three schools with approximately 1,480 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a … Town of Champion Great Bend Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides … has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCity of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body responsible for managing City …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an elected three-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Village of Lewiston – Purchasing (2013M-45)
… of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. … a five-member elected Board of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, … continues to meet the needs of the Village and adheres to current statutory requirements. Require strict adherence to …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45DiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… of Corrections $79,787,588 $6,864,970 9% Office of Mental Health $51,199,194 $6,167,989 14% OPWDD $67,092,038 … with Developmental Disabilities, and Office of Mental Health. These three agencies also accounted for 63.2 percent … at least $500,000 on overtime were: Department of Labor, down nearly 72 percent; Division of Homeland Security, down …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014Homeland Security Grant Program – Federal Funding and New York
… Homeland Security and Emergency Services, is required to pass through at least 80 percent of SHSP and UASI funding to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… counties. Adirondack is authorized by SED to provide Preschool Special Class (over 2.5 hours per day) education … of this report, this program is referred to as the SED preschool cost-based program. Adirondack also operated other SED-approved preschool special education programs, including Special …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal climate, … were not maintained throughout the fiscal year. St. Paul Boulevard Fire Association – Board Oversight (Monroe …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… risks and/or set water quality and quantity targets, while Realty Income Corp., a real estate investment trust, agreed …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesOpinion 2006-7
… contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance … by chapter 24, provides that, in order to provide for an emergency medical service, a general ambulance service or a … of such vehicles and for the furnishing of prehospital emergency treatment; (3) contract with certain individuals, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Review of Credit Card Expenses at Finger Lakes DDSO
… (collectively, New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is responsible for coordinating services for approximately 1,500 persons … food and household items. If necessary, work with OSC Bureau of Contracts to establish a formal contract for these …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial … Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, which is … District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBuffalo City School District – Special Education and Grant Administration (2017M-73)
… calculated by the New York State Department of Education (NYSED), but the District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District does not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationBelfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea … which operates one school with approximately 340 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Village of Walton – Bio-Digester Capital Plan (2016M-378)
… was to determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital … through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378