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Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual (2022-S-48)
To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s48.pdfSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-36)
To determine whether the costs reported by Small Wonder Preschool, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s36.pdfEarly Education Center – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by the Early Education Center (Center) on its Consolidated Fiscal Report (CFR) were … Key Finding We identified $11,508 in other than personal service costs charged to the Programs that did not comply … whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… OVERVIEW AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that … Amount - Enter the amount of interest due. To calculate how much interest is due, utilize the Late Contract Interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestSchoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Westchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the … County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member … $3.8 million, respectively. Key Finding College officials have adopted effective fixed asset policies and procedures. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Financial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current …
https://www.osc.ny.gov/local-government/financial-toolkitUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Purpose To determine whether the State Education Department’s (Department) monitoring of the … four-year-olds in the State with the opportunity for an early childhood education. UPK provides four-year-old …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for which the … payment. Ensure credit card payments are made in full in a timely manner to avoid unnecessary interest charges or late …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Peconic Bay Community Preservation Fund (2023-MR-1)
… to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and Southold . Audit Objective … from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold (Towns) properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in … and has set aside sufficient reserves. District officials have engaged in multiple cost-savings opportunities, reduced …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… of Interest School for Language and Communication Development: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices … 2011 through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the … funds’ financial status throughout the year. … The purpose of our audit was to assess the Boards practices …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Child and Dependent Care Credit
… was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department … inappropriate credits valued at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditState Police Bulletin No. SP-237
… Purpose: The purpose of this bulletin is to notify agencies of the separation of … PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a change in the way their deduction(s) appear on their paystub or direct deposit advice statement. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Chenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Village of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4IFB #0001 – Disaster Recovery Services for the Printing, Sorting and Mailing of Payroll Checks and Tax Forms
… Invitation for Bids Issued by the Office of the State Comptroller … services for the printing, sorting and mailing of payroll checks and tax forms as detailed in the solicitation … in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …
https://www.osc.ny.gov/procurement/ifb0001Town of Saranac – Payroll (2014M-289)
… not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289