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Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… 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 Board can contract … (SED)’s maximum allowable NRT rates and actual Board of Cooperative Educational Services (BOCES) costs by a total …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208City of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Gorham – Procurement (2024M-7)
… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and … Ensure credit card purchases are supported and made in accordance with Town policies. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7City of Yonkers - Budget Review (B19-6-5)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3State Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfCustodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdfCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfReview of the State Fiscal Year 2022-23 Executive Budget
The State Fiscal Year 2022-23 Executive Budget represents the first budget in modern times that is projected by the Division of the Budget to remain in balance throughout the Financial Plan period, including one additional year beyond the typical four-year forecast period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-review-2022-23.pdfCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… New York City a less noisy and healthier place in which to live." From 2010 through 2015, New Yorkers made 1.6 million … fall under the City's direct authority to regulate, unlike air traffic noise for example. In February 2016, DiNapoli's …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeDiNapoli: The State May Have Your Money
… Thomas P. DiNapoli today urged New Yorkers to see if any of the $12.5 billion in lost and forgotten money currently being held by his … map created by DiNapoli’s office shows the number of outstanding accounts and monetary values by county. “Every … Thomas P DiNapoli today urged New Yorkers to see if any of the $125 billion in lost and forgotten money currently …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyDiNapoli Releases State Cash Report
… totaled $11.1 billion at the end of June, almost $1.9 billion higher than projected. “Tax collections were robust … tax receipts of $20.6 billion for the quarter were $1.9 billion higher than the same period last year, an increase … by a 23.9 percent decline in business tax collections as a result of increased refunds and the absence of large audit …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportOpinion 89-7
… the changes in assessments determined by the board ( id .), and mail to each complainant a notice of the board's … if adopted, must fix the amount of compensation ( id .; see also Town Law, §27[1]). Article VIII, §1 of the … see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 93-30
… SHERIFF -- Powers and Duties (transportation of individual after arraignment) VILLAGES -- Powers and Duties (liability … jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, after an individual is arraigned by the village justice court … individual from a village justice court to a county jail, after the individual has been arraigned in village justice …
https://www.osc.ny.gov/legal-opinions/opinion-93-30New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… insurance (UI) funds that are in debt to the federal government, and the $8.1 billion owed in the outstanding loan … claims, necessitating continued borrowing from the federal government beginning in May 2020. If New York’s outstanding … Economic and Policy Insights Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… Plan. The updated plan, expected to be completed in 2025, will engage the community in promoting smart growth, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-picture