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Buffalo Hearing & Speech Center, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-20)
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, 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-2021-20s20.pdfOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
Determine whether Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) officials ensured security awareness training was provided, IT assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/oneida-herkimer-madison-boces-2020-99.pdfTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2025-F-24)
To assess the extent of implementation of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f24.pdfDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… risks of $4.8 billion in FY 2025, $6.6 billion in 2026, and $8.3 billion in FY 2027, and projects potential … city did not set aside any additional monies in its rainy-day fund. New York City is the only one of America’s 10 … City of New York (June 2023) Fiscal Cliffs Dashboard Rainy Day Fund Report …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomXII.4.A Vendor Requests for Payment – XII. Expenditures
… processing claims based on either an invoice a vendor uses in its normal course of business, or a vendor certified … of land. Instead, OSC will accept electronic documents in support of payment requests. When processing electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to … included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, 2014, and certain expenses … programs. Books and Rattles also received monetary grants from other governmental sources. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York has lost one of its greatest legislators. … efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have lost a dedicated public servant. … New York has lost one of its greatest legislators …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkWest Seneca Fire District #6 – Financial Management (2013M-14)
… from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … managed. The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency … properly monitored and that reimbursements are submitted in a timely manner. Contact FEMA to determine if the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Orange County Community College – Information Technology and Financial Activities (2017M-111)
… or the financial software application. The servers and server rooms were not adequately protected, backups were not … policies and the financial software application. Improve server rooms’ physical security by installing fire …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialExamination of Unemployment Insurance Willful Overpayments
… penalties in accordance with Federal and State law for unemployment insurance (UI) overpayments that resulted … benefits. Background UI benefits are temporary income for eligible workers who become unemployed through no fault … Key Recommendations Assess the proper penalty amount for the 1,679 in non-assessed and 71 under-assessed penalties …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsMaximus, Inc.
… Maximus, Inc. (Maximus) to purchase approximately $170,000 in printing and copying equipment. Background DOH added $435 million in contract amendments for services outside the scope of the … of the contract to August 19, 2017. This is the fourth in a series of letters related to this contract. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incSchool District Physical Education Compliance (2018-MS-3)
… complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , … did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. None of … amount of PE. The PE plan addresses all requirements in the Commissioner’s regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Oversight of School Fire Safety Compliance (Follow-Up)
… Uniform Fire Prevention and Building Code, and Department regulations. The Department’s Facilities Planning Unit (Unit) … New York City. Our initial audit report, which was issued on August 24, 2016, covering the period January 1, 2013 … whether schools are in compliance with all fire safety regulations and accurately report violations. Key Finding The …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followNew York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State of New York General Obligation Bonds, October 2023 2021AB State …
https://www.osc.ny.gov/debtOversight of Campus Foundations (Follow-Up)
… Foundations (Report 2016-S-93 ). About the Program The State University of New York’s (SUNY) State-operated campuses are authorized to contract with … action plans. We issued our initial audit report on February 26, 2018. The audit objective was to determine if …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… included in our initial report, Selected Safety and Security Equipment at Train Stations ( 2017-S-84 ). About the … the stations’ structural components, and ensures that security equipment installed at the stations is working, … perform preventive maintenance and repairs on safety and security equipment such as CCTV cameras, CAIs, monitors, and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followSafety of Seized Dogs (Follow-Up)
… of the three recommendations included in our initial audit report, Safety of Seized Dogs (Report 2017-S-49 … when a shelter has received an unsatisfactory rating. Our initial report, issued on April 16, 2018, determined the … progress in addressing the problems we identified in the initial audit report. Of the three prior audit …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followState Agencies Bulletin No. 1763
… with one or more uncashed payroll checks originally issued in calendar year 2018. Background Abandoned Property Law §102 … A second outreach letter will be sent via certified mail to all employees with a 2018 uncashed payroll check … website to search for money remitted to OUF and submit a claim to recover these funds. OSC Actions OSC will remit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checks