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Management of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… that more than 1.4 million adults and 315,000 children are living with asthma. The COVID-19 pandemic had significant impacts on those living with chronic diseases such as asthma. According to the … populations, including low-income and minority families, living in homes and neighborhoods with a disproportionate …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Mall project in Hempstead. “The Green Acres project has drawn noticeable criticism in the community,” said DiNapoli. … of Valley Stream Union Free School District 30 will focus on budgeting practices and the resulting property tax levy … Mall project. The review of the Hempstead IDA will center on compliance with policies and procedures related to …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… to April 30, 2013. Background The Ethelbert B. Crawford Public Library District is located within the Monticello … by Law. Four disbursements totaling $89,000 were for a public works contract that was not competitively bid as … out of the Library’s general checking account. Ensure that public works contracts are competitively bid when required by …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Opinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … owning college entrance counselling and tutoring business) EDUCATION LAW, §2103(4); General Municipal Law, §§801, … code of ethics ( Matter of Samuel and Zohn, 25 Ed Dept. 228 [1985]). The inclusion of such a provision in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Cost Reporting of Programs Operated by Gateway-Longview, Inc.
… evidence that transactions were fair and reasonable. The cost of these related-party transactions totaled $7,042,903. … also included $64,110 in payments for car and cell phone allowances for Gateway’s former Chief Executive Officer …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… our initial audit report, Empire BlueCross – Overpayments for Physician-Administered Drugs (Report 2021-S-33 ). About the Program The New York …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followOpinion 90-1
… facility assessments); (contributions to public entities - school district) ENVIRONMENTAL CONSERVATION LAW, §27-0925; … are credited to the general fund, town-wide (1980 Opns St Comp No. 80-784, p 214; see also 1979 Opns St Comp No. 79-614, unreported; 29 Opns St Comp 1973, p 173; …
https://www.osc.ny.gov/legal-opinions/opinion-90-1NYC Schools Underreporting Bullying and Harassment
… took effect, but in some ways providing a safe, supportive learning environment is still a work in progress,” DiNapoli … in DoE’s online database were often recorded late. About one-fifth of the 752 recorded complaints at the 25 … //www.osc.state.ny.us/audits/allaudits/093019/sga-2019-17n6.pdf The audit released today is part of Comptroller …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentWyandanch Union Free School District - Budget Review (B22-7-1)
… report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the proposed 2022-23 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6DiNapoli Finds Schools Falling Short on Emergency Planning
… Schools are not doing enough to prepare for emergency situations like shootings, according … incident occurred,” DiNapoli said. “Helping our schools get strong safety plans in place will require more guidance … critical position. They also did not include specifics on how they would collaborate with state and local law …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… only the basis of accounting and reporting of trust funds. Account codes, accounting records, budgeting, bank accounts, …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsPersonal Income Tax and Property Tax
… freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxStreet and Sidewalk Cleanliness (Follow-Up)
… Objective To assess the extent of implementation of the eight … (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newExamination of Travel Expenses
… continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. … regulations, travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… raised concerns. This includes the current superintendent Susan Johnson receiving biweekly paychecks that were $7,000 …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … dependents. NYSHIP’s primary health benefit plan is the Empire Plan. UnitedHealthcare (United) administers the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryFranklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Purpose of Audit The purpose of our audit was to evaluate the … Services (BOCES) is an association of 10 component school districts. The BOCES, whose component districts …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27