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Inmate Sentence Calculation and Release Practices
… Purpose To determine whether the Department of Corrections and … accurate and consistent calculation of sentence times in accordance with all laws and regulations. The audit … and 12 months early because Department procedures were not followed. The five errors represent an error rate of …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the … awards. Background Pratt Institute (Pratt), with campuses in Brooklyn and Manhattan, is a postsecondary institution … a significant number of students certified for TAP were not eligible for awards. Nonetheless, our tests did disclose …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place … for-profit special education provider located in Castleton, New York. Story Place offers a range of … $5,150 in personal service costs on its CFR that did not comply with SED’s requirements for reimbursement. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualVillage of Palmyra - Justice Court Operations (2019M-202)
… provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … officials agreed with our findings and recommendations and have implemented corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Purpose of Audit The purpose of our audit was to review BOCES’ financial management practices for the … governmental entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member … has restricted more than $15 million in funds that should have been returned to the component and participating …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsAccountability for Traffic Ticket Surcharges
… Purpose To determine whether the Department of Motor Vehicles … adjudication function. There are currently ten TVBs, eight in New York City and one each in Rochester and Buffalo; each … surcharge revenue received. The Department’s systems are not properly applying the statutory cap on surcharge amounts …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfTown of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfReport on Local Governments FYE 2019
This Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2019.
https://www.osc.ny.gov/files/local-government/publications/pdf/report-on-local-governments-fye-2019.pdfDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-chenango-madison-otsego-boces-2021-193.pdfUtilization of the Arch Street Yard and Shop Facility
… East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 … and whether the Facility is maintained and secured and at what cost. Our audit covered the period from May 3, 2002 to … Perform a written cost-benefit analysis to determine what the best use is for the Facility and the equipment until …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityBethlehem Central School District – In-School Internet Connectivity S9-22-1
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman … is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art … payments and $910 in payments for services that were not related to the Promise Program. $21,106 in other than …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 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/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Purpose The objectives of our examination were to determine whether Unemployment Insurance (UI) benefit … and regulations and Department policies and procedures. In addition, we performed data analytics to identify and … or representations to obtain benefits to which they were not entitled. Based on overpayments identified during …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018State Agencies Bulletin No. 1299
… Purpose To inform State agencies of the new procedure that must be communicated to certain employees to ensure the proper crediting of their military service towards service credit in NYSLRS. Background Pursuant to Federal Uniformed Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Variety Child … the fiscal year ended June 30, 2014. Background Variety, a not-for-profit organization located in Syosset, New York, is an SED-approved provider of special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manual