Search
Individuals with Disabilities Education Act – Federal Funding and New York
… in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least … any program that implements services mandated by a student’s IEP can be supported with IDEA funds. Allowable … IDEA allocation was used to support staffing; $124 million is allocated to support 29.8 percent of the personnel costs …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actComptroller DiNapoli Releases Municipal Audits
… Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. In addition, the board does not review all … fund balance for the general, water and sewer funds from $2.4 million in 2014 to $4.1 million in 2018. …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District - Budget Review (B19-7-1)
… 2019-20 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). Background Our initial audit, which … BMCC officials need to improve related to the use of bank accounts. As of July 1, 2008, CUNY colleges are required to … were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were unsupported. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Comptroller Thomas P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… State Comptroller Thomas P. DiNapoli announced today his office stopped $24.2 million in questionable or fraudulent … are staying one step ahead of them," DiNapoli said. "My office continues to stop fraudulent refunds from reaching the … that are not rightfully theirs." To date, DiNapoli's office has paid out 4.9 million state tax refunds totaling …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsCUNY Bulletin No. CU-356
… advice statement. Code Narrative Description HIBTCU Health Before Tax CUNY HIATCU Health After Tax CUNY HIASCU Health After Tax Adj CUNY HIBSCU Health Before Tax Adj CUNY OSC will process an input file from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… since 2008 and has never had its length of service award (LOSAP) program audited. Key Recommendations Audit all claims … public accountant to audit the District’s financial and LOSAP records. … Circleville Fire District Board Oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… DWI are monitored by either the Queens District Attorney’s Office or Probation. An Ignition Interlock Device (IID) …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Other Related Audits/Reports of Interest Office of Information Technology Services: Security and … and Registration Systems (Follow-Up) ( 2016-F-15 ) Office of Information Technology Services: Effectiveness of the Information Technology Transformation ( 2015-S-2) Office of Information Technology Services: Security and …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followYouth Facility Chargeback Rates to Localities (Follow-Up)
… 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services (OCFS) were calculated … in this review. Other Related Audit/Report of Interest Office of Children and Family Services: Youth Facility …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… recommendations included in our initial audit report, New York State Psychiatric Institute - Controls Over State Resources (Report 2008-S-145). Background The New York State Psychiatric Institute (Institute), established …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followPolice Property Room Inventory (2014-MS-4)
… also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… through August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … that were initiated between February 2002 and August 2012 with total capital project costs of approximately $20.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Parkland Alienation (2014-MS-5)
… must receive prior authorization from the New York State Office of Parks, Recreation and Historic Preservation (State …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingInternal Control System Components
… internal control system appropriately addresses all five com …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsKing Center Charter School – Purchasing (2013M-215)
… of our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … policy also does not address threshold amounts under which approval can be made by management, versus large purchases that would require Board approval. Although the policy requires the use of purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215