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Newark Central School District - School District Website (S9-19-38)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Saranac Central School District - School District Website (S9-19-30)
… documents to make informed decisions. Officials did not post the: Budget-to-actual results or external audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30York Central School District - School District Website (S9-19-35)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … officials must post required information to the District website: Final annual budget, external audit reports and CAP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Mahopac Central School District – Noninstructional Payroll (2020M-32)
… supported and documented. Payments to the head bus driver were not always properly approved, calculated and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32State Agencies Bulletin No. 523
To provide agencies with an updated List of ControlD Reports and Retention Schedules The attached list replaces Attachment B of Payroll Bulletin No 399 date
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/523-agency-control-d-report-list-and-retention-scheduleNYS Payroll Online
… NYS Payroll Online is a service that allows you to view and update your employee payroll information and opt out of receiving paper pay stubs …
https://www.osc.ny.gov/state-agencies/payroll/nyspoOversight of the Nourish New York Program (Follow-Up)
… surplus agricultural products (e.g., milk, apples, cheese, yogurt, squash) to populations who need them through …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson Police Department announced the surrender and arrest … from the Fire Department. He was arraigned this morning in Croton-on-Hudson Village Court before Justice Sam Watkins. … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireIX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed … disbursement activity for each account. They are used by HHS to monitor the amount of cash that has been drawn but not … from being processed until the report is filed. For HHS Grant Recipients Only: Effective 4/1/2022, HHS grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemCity of Fulton – Audit Follow-Up (2021M-184-F)
… approve capital projects budgets, monitor their financial results, or approve the close-out of projects. City officials … six Councilors. The Mayor is the City’s chief executive officer. The Chamberlain is the City Clerk and the chief fiscal officer responsible for maintaining the City’s financial …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… [read complete report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our … – Board Oversight (2024M-117), released in December 2024. The audit determined that: The Board of Fire … District Board Oversight 2024M117 released in December 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Field of Dreams, Inc. (FOD) on its … (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … and Claiming Manual (CFR Manual). The audit covered the costs submitted by FOD to SED on its CFRs for the fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… costs for its Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special Class – 2.5 hours per day (collectively referred to as the Programs). Key …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… The Commissioners did not provide reasonable explanations for why the Board did not implement each …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… vehicle leases and items such as cosmetics and children’s furniture. There were also a number of questionable issues related to staff salaries. For …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … Fire District – Board Oversight (2024M-4), released in May 2024. The audit determined that the Board of Fire … No 1 Fire District Board Oversight 2024M4 released in May 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fOpinion 88-20
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A … Whether a family court may be moved from its present location in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Controls Over Federally Funded Programs and Maximization of Federal Funding
… and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and … and that the Division receives federal reimbursements on time and in a manner that recovers all funds. However, the … and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… its CFR for the Preschool Integrated Special Class – over 2.5 hours per day (Program) that it operated. Key Findings … $7,035 in ineligible costs, $7,055 in vehicle costs, $2,813 in unsupported purchases, and $907 in staff travel. Key …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manual