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Tuition Assistance Program – LaGuardia Community College
… students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community College … tuition for New York City residents is about $4,500. TAP is an entitlement program designed to provide funds for … 2012, the school certified 24,006 TAP awards totaling $31.2 million that were paid to the school on behalf of 12,976 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAccounts Payable Advisory No. 32
… for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with … will produce and send 1099 Forms to vendors using regular vendor IDs and to the Internal Revenue Service (IRS) for … payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be reported to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsAccuracy of Reported Discharge Data (Follow-Up)
… Specifically, when we examined DoE’s discharge classifications for its 2004-08 general education cohort … 74, therefore, should have been classified as dropouts. By classifying them as discharged, DoE’s reported graduation … its efforts to improve the accuracy of its discharge classifications, and hence its dropout and graduation rates. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followArea #9 – Wireless Network – Information Technology Governance
… relative ease and without incurring additional costs. Some best practices relating to wireless technology include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the pages of the minute book should be numbered and the minute book and any attachments should be in the Secretary’s custody …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing authority created under the New York State Public Housing Law Section 415. The Authority Board consists of … Niagara Falls Housing Authority CompensationRelated Payments to the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorSole Custody Reporting
… 1st, the Sole Custody Reporting web application will be open for agencies to report reconciled bank account information needed for the State’s annual financial … complete and timely filing of required sole custody bank account information. For more information about Sole Custody …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. Background The Amsterdam Housing …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Davenport – Financial Operations (2013M-62)
… by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62XV.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-receivedUser Access Controls Over Selected System Applications (Follow-Up)
… system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves … York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University Hospital at Community …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential … July 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, and Federal resources that … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected financial … period June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in … County and has approximately 7,700 residents. The Village is governed by a Board of Trustees which comprises …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. HSOR is reimbursed for preschool … ineligible costs included $6,841 in personal service costs and $1,117 in other than personal service costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The objective of our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followTown of Bolivar – Community Development Block Grant (2013M-353)
… The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were underpaid or overpaid, for … totaling $288,968 for work not yet performed. Payments to contractors by the CCDC averaged 21 days after receiving … as well as obtain from the CCDC sufficient funds to pay contractors for all completed work. Establish formal …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Montauk Fire District – Audit Follow-Up (2024M-117-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Montauk Fire District – Board Oversight (2024M-117), released in December 2024. The audit determined that: The Board of … Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-f