Search
State Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … most claims were adequately documented and supported and for appropriate purposes. However, the use of a debit card …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student … enrollment and billing processes for the period July 1, 2012 through September 6, 2013. Background The Niagara … could be improved. Of the 22 students’ files sampled, the proof of residency on file for five students was either …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10.pdfPassenger Vehicle Fleet Management
… employees in many agencies are routinely required to travel for various work reasons such as conducting … In recent years, our office performed 33 audits of travel expenses at State agencies and found issues with charges for non-travel items, vehicle rentals that were not adequately …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10) 30-Day Response
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10-response.pdfState Contract and Payment Actions in February
… of the State Comptroller (OSC) approved 1,407 contracts for state agencies and public authorities valued at $109 … 8,000 payments valued at nearly $18.2 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryArea #2 – IT Security Training and Awareness – Information Technology Governance
… IT security training and raise awareness increases the risk that users will not understand their responsibilities, … resources with which they have been entrusted at greater risk for unauthorized access, misuse or abuse. For example, … theft and other social engineering reminders; Limiting the type of personal, private and sensitive information …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessSelected Employee Travel Expenses
… using State funds to pay for her travel with him and the team to local and national track events. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesSelected Employee Travel Expenses
… risk identified in the area of air fare. However, we were only able to audit the expenses incurred for these seven …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… of the Department’s travel payments. Key Findings We were only able to audit two of the three years of travel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Utilization of the Arch Street Yard and Shop Facility
… and once to a contractor to perform modifications on Metro-North Railroad rail cars. The LIRR incurred costs of $2.43 million …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented adequately, and … three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special … reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly documented …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… Background Bilinguals provides Special Education Itinerant Teacher (SEIT) services and Preschool Integrated Special … compensation paid to the Executive Director (ED) and the Assistant Executive Director (AED); and $218,681 in bonus …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of … New Suffolk Common School District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… year, Hear 2 Learn provided Special Education Itinerant Teacher (SEIT) services to 105 children with learning …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… service costs, consisting of $1,009 in non-allowable goodwill expense charged to the Program, which we offset by …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were … period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) were … whether reported costs submitted by Behavior Analysts of New York LLC BANY on its Consolidated Fiscal Report CFR were allowable …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualEast Ramapo Central School District – Budget Review (B21-5-4)
… an independent evaluation of the East Ramapo Central School District’s (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter … which led to our review of the District’s proposed budget for the 2021-22 fiscal year. Key Findings Our review of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4