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Orleans County – Department of Social Services (2012M-222)
… two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. … Orleans County is located in western New York State and has a population of 42,883. The County is governed by a … care was only provided when the client was at work or school because DSS does not require individuals to submit …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Oversight of the STEM Incentive Program
… Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and agree to work … in the top 10 percent of their class from a State high school; Enrolling in a HESC-approved undergraduate STEM …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingHancock Central School District - Non-Resident Student Tuition (2021M-208)
… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Town of Mayfield - Town Clerk (2016M-29)
… 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Oversight of School Safety Planning Requirements
… develop and regularly review school safety plans as part of the Safe Schools Against Violence in Education (SAVE) Act. … collectively referred to as School Districts) to develop district-wide safety plans (District Plans) and … of stakeholders from the School Districts, including representatives from the school board and parent, teacher, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsTown of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the … November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … of the prescription drug program averaged $2.5 billion per year. In accordance with the contracts, CVS Caremark was …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … District officials did not maintain documentation to support attendance for training and we were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newDiNapoli Report Highlights Local Government Reliance on Federal Aid
… York City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local governments … political climate, it's important for New Yorkers to get a sense of how much funding is at stake and what programs might be at …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Objective Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and … School’s policy. School officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsCompliance With the Safe Schools Against Violence in Education Act
… outside of New York City are properly and accurately reporting statistics on crime and incidents to the State … We also assessed whether the Department has used incident data to identify school districts with comparatively …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actOpinion 88-66
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Opinion 95-24
… State aid on behalf of the city school district on account of a school building project for which indebtedness … and second, where federal or state aid is received on account of a capital improvement where there are outstanding … a capital improvement, federal and state aid received on account of such improvement, to the extent that it is not …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Property Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditOpinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund … of the fund for "anticipated judgments and claims", it is our opinion that, consistent with the conclusion in Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Model Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments ("Model Code"”) be adopted by … the "exercise of discretion" (Section 5 [disclosure requirements], Section 6 [recusal and abstention], Section 10 …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questions