Search
Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … year ended June 30, 2015, QSAC received $3.7 million in State funding for the cost-based SC and SEIT programs. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in approving contracts with not-for-profit providers (NFPs) in 2014, according to a report released today by State … NFPs today as when the Prompt Contracting Law was enacted in 1991. Over that time, the majority of contracts have been …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrMedina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Caledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Harrison Central School District - Financial Condition (2018M-260)
… reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Putnam County – Court and Trust Funds (2024-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2The Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… preschool special education programs: Preschool Special Class – over 2.5 hours per day and Preschool Integrated Special Class – over 2.5 hours per day. Key Findings For the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualGowanda Central School District – Financial Management (2024M-104)
… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Pompey Hill Fire District – Financial Management (2021M-136)
… Board resolutions and legal notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an authorized use of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136DiNapoli: Organic Farms Growing in New York
… sector of our economy," DiNapoli said "As demand soars for organic and locally-grown products, New York's farmers …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkThe Prompt Contracting Law - Background
Chapter 166 of the Laws of 1991 added Article XI-B (the Prompt Contracting Law) to the State Finance Law to promote prompt contracting with not-for-profit organ
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-background.pdfDiNapoli: Contractor Charged State for Booze & Sunset Cruise
… Montauk Yacht Club Resort & Marina, and more than $22,000 for a staff picnic, according to an report released today by State Comptroller Thomas P. DiNapoli. “The rules for conference costs are clear,” DiNapoli said. “And lavish … agencies must make sure that contractors are reimbursed for legitimate expenses only.” PSCH had a five-year, nearly …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseLe Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Village of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … the compensation approved by the Village Board (Board) to which they are entitled, and time records adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board … Determine whether the Valley Stream Union Free School District Thirteen District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Hammond Central School District – Financial Management (2024M-70)
… fund by $900,000. Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70DiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… said. “Going forward, OGS should develop a written strategic plan that includes milestones and participation … are to be commended for effectively making this important initiative a priority.” The Service-Disabled Veteran-Owned … Read the report , or go to: http://www.osc.state.ny.us/audits/allaudits/093016/15s81.pdf …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startGreenport Union Free School District - Bank Reconciliations (2019M-161)
… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Waterloo Central School District - Financial Condition Management (2019M-137)
… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137