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Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and four years of age. CES is reimbursed for these services through rates … to CES’ tuition reimbursement rates. Remind CES officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… About the Program Our initial report ( 2016-S-37 ), which was … (SLA) had effectively addressed noise complaints related to nightlife establishments in New York City (NYC). The audit … SLA took action against establishments with high levels of complaints, they were primarily due to violations other …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … disabilities. ECLC is reimbursed for these services through rates set by SED. The reimbursement rates are based …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and reported and that Distri
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsVillage of Horseheads – Collections (2023M-169)
… timely and intact. Key Findings Village officials did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental records with Village records, …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… purposes, properly reviewed and approved before payment. The audit also determined: 112 disbursements or credit card … Manager’s responsibilities were not adequately segregated as she was able to make purchases, prepare checks, sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollTown of Wells – Records and Reports (2024M-59)
… financial operations. Key Findings The Supervisor did not maintain complete, accurate and timely accounting … for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a combined … were understated by $47,964. Bank reconciliations were not always performed. As a result, adjusted bank balances did …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
Determine whether the Town of Gardiner Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collections accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the … documentation to support that all adults working on site have been properly fingerprinted. Two of the 25 workers tested did not have complete background checks performed prior to working at …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeFishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for … The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 … financial reports. Board minutes do not contain a resolution listing employee wages and salaries, nor does …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254City of Oneonta – Departmental Collections (2013M-13)
… 14,000 residents and is located within Otsego County in central New York. The eight-member Common Council is the … City collected revenues totaling approximately $25 million in 2012 from sources including real property taxes, sales … for water quality tests totaling approximately $36,000 in 2012. Key Finding We audited certain moneys collected by …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13DiNapoli: Federal Programs Bridge Gap in Broadband Access
… rose from 64% to 76% between 2019 and 2021 thanks in large part to two federal programs created to address disparities in access to high-speed internet. More than 1.3 million New … clear during the COVID-19 pandemic,” DiNapoli said. “In 2021, my office reported that about one in three …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessUnified Court System Bulletin No. UCS-335.1
… Exception Report This report identifies all employees who did not receive the automatic April 2024 Salary Increase. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryDespite Progress, Pay Gap for Women Persists
… of Total Workers and Full-Time, Year-Round Workers by Sex and Female-to-Male Earnings Ratio: 1960 to 2020. 2 U.S. … Survey (ACS), 1-year estimates, Table S2412, Occupation by Sex and Median Earnings in the Past 12 Months (in 2019 … Survey (ACS), 1-year estimates, Table S2401, Occupation by Sex for the Civilian Employed Population 16 Years and Over. 5 …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsOpinion 91-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE … Based on the quoted language in section 209-c, we have previously concluded that a fire police squad is …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Area #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired networks, including viruses, malware, unauthorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure (AC1286-S) and Report of … of the Treasury (Treasury) by the published deadlines. All Refund of Appropriation vouchers, including any vouchers … March, the account code will need to be changed to 32207 Refund – lapsed approps, see Chapter VII.3 - AP Adjustment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedSecurity Over Critical Systems (Follow-Up)
… River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAccess Controls and Vulnerability Management
… access to systems and data. The audit covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-management