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Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… (Corporation) officials used a competitive process to procure goods and services. Key Findings Corporation … purchases and guidance for maintaining documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationIsland Trees Union Free School District - School District Website (S9-19-34)
… - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its resources to … Determine whether the Island Trees Union Free School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Hunter-Tannersville Central School District - School District Website (S9-19-33)
… complete report - pdf ] Audit Objective Determine whether the Hunter-Tannersville Central School District (District) … used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget documents, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Beacon City School District - School District Website (S9-19-27)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27State Comptroller DiNapoli Releases School District Audits
… five professional service providers totaling $658,164. In addition, officials did not obtain verbal and written … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsGarden City Union Free School District – IT Asset Management (2023M-161)
… would be detected if lost, stolen or misused. We selected 60 IT assets from invoices and device management reports to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges … Determine whether Buffalo Collegiate Charter School School credit card charges were properly approved adequately supported and for School purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… how District officials would respond to IT disruptions. As a result, officials had active but unneeded network user … points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDiNapoli: Tax Cap Remains at Two Percent for 2020
… DiNapoli said. “Local officials should remain vigilant when crafting their budgets.” The tax cap, which first …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Real Property Tax Cap - Local Governments
… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] Enrollment … demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show Presentation [pdf] Please visit our local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsXII.4.E Electronic Invoicing – XII. Expenditures
… Agencies should refer to Chapter X, Section 4.A - Vendor Classifications of this Guide for guidance related to vendor classifications and ordering status. Vendors doing … (Voucher Source = Self Service Invoice) File Transfer from Vendor Billing Systems (Voucher Source = XML) Direct Entry …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingDiNapoli Statement on Proposed Federal Budget
… "The President’s budget blueprint threatens funding for vital … more. It provides little specific information regarding the impact of broadly proposed cuts, but it is clear this budget will hurt New Yorkers. I urge the Administration to provide the details as soon as possible …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budgetKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… if School officials completely and accurately billed resident districts. Audit Results School officials have … adequate proof of residency records, accurately billed resident districts using the correct New York State Education … if School officials completely and accurately billed resident districts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66HeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on HeartShare’s CFR for the fiscal year ended June 30, 2014 and included certain … ineligible employee bonuses that did not comply with SED’s reimbursement requirements; $201,237 in over-allocated … The compensation for the three executives exceeded SED’s reimbursement limits for the preschool cost-based programs; …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented, … not-for-profit organization authorized by SED to provide Special Education Itinerant Teacher (SEIT) and full-day … (SC) preschool special education services to children with disabilities who are three to four years of age. For …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Re-evaluate Just Kids’ less-than-arm’s-length (LTAL) lease and health service transactions for reasonableness and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… on clinical evaluations, and pays for their services using rates established by SED. The rates are based on the financial information that Hebrew … all Manual requirements. Other Related Audits/Reports of Interest Milestone School for Child Development: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualDiNapoli: 529 College Savings Program Lowers Fees
… our program has grown, we've consistently reduced fees and now charge among the lowest fees in the country." This is the … are free from both federal and state taxes as long as the funds are used to pay for expenses at an eligible … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed on Starting Point’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manual