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Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component … appropriations for the 2015-16 fiscal year are $42.9 million. Key Finding The energy performance contract is … the four year construction period that were not included in the original contract. We project BOCES will realize an …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… The Orleans Niagara Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area … Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… was to determine whether BOCES was in compliance with State Education Department (SED) requirements for providing … district-based staff members who were not eligible for aid reimbursement because they were not shared by two or more …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … in the Town of Greece, Monroe County. The School, which is a public school that is not under the control of the local … each other as related to conflicts of interest. Not all payments to the chief executive officer or payments of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Webb Union Free School District – Fund Balance (2016M-140)
… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The … operates 12 schools with approximately 7,180 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementWhite Plains City School District – Procurement of Professional Services (2014M-240)
… 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. … operates nine schools with approximately 7,060 students, is governed by an elected seven-member Board of Education. … seek competition for professional services and did not have documentation to support why contract providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mAdministration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) administration of a … contracts with not-for-profit providers for a range of health and social services, including supportive housing. …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesHerkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… of our audit was to examine the claims audit process for the period July 1, 2014 through December 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $29.2 … that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditNassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for the period July 1, … more than 202,000 students. BOCES, which provides programs to approximately 18,500 students, is governed by a … over the claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Background The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school … tuition rates. … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … overtime is approved in writing prior to work being performed and document why the overtime is necessary. … Monitor overtime to ensure overtime hours are supported by timekeeping records. BOCES officials disagreed with …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… information (PPSI), along with physical IT assets, are properly safeguarded from inappropriate use and access. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyState Comptroller DiNapoli Statement on 2025 State of the City Address
… proposed today to make the city more affordable for working-class New Yorkers,” DiNapoli said. “The new …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… homeless housing was $2 billion or more for calendar years 2019 through 2022. Since 1996, the Westchester County … Westhab’s Coachman. Our audit covered the period January 2019 through December 2019 and select expenses from 2020. Overall, the audit found …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… are at increased risk of paying more than necessary for goods and services. Specifically: 165 of 446 devices … the Director did not develop and implement procedures for periodic price accuracy testing; testing conducted by the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … our comments on issues raised in the County’s response letter. … Determine whether the Niagara County County …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6