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Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… reported by Cantalician Center for Learning (Cantalician) on its Consolidated Fiscal Reports (CFRs) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … audit covered the costs submitted by Cantalician to SED on its 2016 and 2017 CFRs for the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualOversight of the Early Intervention Program’s State Fiscal Agent (2015-S-22), 90-Day Response
To determine whether the Department of Health provided effective oversight of State Fiscal Agent contracts to ensure contractor compliance with contract deliver
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s22-response.pdfRiverbank State Park: Administration of the Concession Contract With Riverbank Restaurant Group (2013-S-22)
We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank State Park operated by
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s22.pdfCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… Audit Objective Determine whether Cato-Meridian Central School District (District) officials accurately paid … Determine whether CatoMeridian Central School District District officials accurately paid salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsPawling Central School District – Selected Financial Activities (2012M-185)
… through January 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess … reserve funds. District officials overfunded the High School Roof project and burdened District taxpayers with $1.3 … Pawling Central School District Selected Financial Activities 2012M185 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185DiNapoli Appoints Top Retirement System Staff
… (NYSLRS). “Colleen and Melanie are highly experienced government administrators capable of running one of the … Crawford Gardner has held several leadership positions in government and labor organizations. Most recently, she served … State United Teachers from 2013 to 2014. Prior to joining government, she worked for the New York State AFL-CIO for 23 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffAwarding and Oversight of Statewide Interoperable Communications Grants
… results for progress tracking purposes. The reimbursement voucher approval process does not have a mechanism in place to trigger closer scrutiny of larger voucher amounts, which pose a higher risk of misuse. … The Division’s policy regarding documentation for grant extension requests is not clearly stated, nor does it …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) … consume water from, were not sampled or properly exempted by District officials during Cycle Two. This occurred because … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3York Central School District – Lead Testing and Reporting (S9-25-19)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … remedial actions on the three outlets as a follow-up test of those water outlets showed lead levels were now below … level. District officials did not report any laboratory test results for Cycle Two, including the results showing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… in reimbursable costs for Special Education Itinerant Teacher services. Key Findings For the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Collateral Loan Broker’s Supplemental Registration Statement
In the event that after any collateral loan broker shall have filed a “Collateral Loan Broker’s Registration Statement”, any change shall take place in the pers
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-supplemental-statement.pdfUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 million active and … surgery, diagnostic testing, physical therapy, and chiropractic services. Evaluation and Management (E/M) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017 (2017-S-64) 90-Day Response
To assess the accuracy of the Workers’ Compensation Board’s reported assessable expenses and compliance with relevant statutes related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s64-response.pdfSUNY Bulletin No. SU-290
… Purpose The purpose of this bulletin is to inform agencies of the new deduction code for a political action fund to be … The purpose of this bulletin is to inform agencies of the new deduction code for a political action fund to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-290-new-deduction-code-cwa-political-action-fund-cwa-cope-pcc