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Compliance With Special Education Requirements – Evaluations
… the Annual Report, 22,266 students in kindergarten through 12th grade were initially referred for special education …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsOpinion 95-11
… the intent of the framers is to be first sought in the words and language employed and, if the words plainly and clearly express the sense of the framers, … effect should be given to all the statutory language, and words are not to be rejected as superfluous when they may be …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Contract and Payment Actions in January
… distributions from the Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local governments in various counties. …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryOpinion 93-6
… for fire protection services pursuant to Town Law, §§183 or 184, respectively (1981 Opns St Comp No. 81-1, p 1). …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 95-2
… the housing authority to the municipality ( cf . Burnside Coal v City of New York , 135 AD2d 413, 521, NYS2d 703, lv …
https://www.osc.ny.gov/legal-opinions/opinion-95-2State Comptroller DiNapoli Releases State Audits
… did not adequately restrict CUNYfirst users’ access to ensure that individuals only had appropriate roles assigned. For example, a student had access to a business application that students normally cannot … During the audit period, senior managers often did not submit goals and achievements statements. Further, WCHCC …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsOpinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … rule, however, that unless authorized or required by State statute, all town functions are performed and financed …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Purpose To determine whether the Transit Adjudication Bureau of New York City Transit performs its responsibilities in an effective and … January 1, 2013 to December 31, 2015. Background The Transit Adjudication Bureau (TAB) is an administrative … To determine whether the Transit Adjudication Bureau of New York City Transit performs …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOpinion 89-44
… COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), … whether or not they received moneys during the month for which they are reporting. You ask if acting village … Justice Court Fund of the Office of the State Comptroller for those months during which they did not preside as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-44City of Newburgh – Budget Review (B23-6-9)
… is no assurance the State will appropriate additional money for this program in fiscal year 2024-25. The City could …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idOversight of Transportation Services and Expenses
… of fuel usage. For example, from March 4, 2019 to July 23, 2021, we identified 3,518 fuel transactions, totaling … a State-owned facility, the Department would have saved $9,349. We reviewed 2,054 daily vehicle logs at two …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Agencies Bulletin No. 1892
… guidance. New York Tax Withholding Rates 2021 New York State and Yonkers withholding tax tables have been updated. … York City at the time of this bulletin issuance. New York State, New York City and Yonkers Withholding Allowance The value of one New York State, New York City, and Yonkers withholding allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021Health, Safety, and Accessibility in District 75 Schools
… (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities … students at its more than 1,800 elementary, middle, and high schools, including 202,000 students who receive … services. Students with greater special education needs and challenges, such as autism spectrum disorders, …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… and Community Supervision (Corrections) and the Office of Mental Health (Mental Health). The three agencies accounted for 66% of the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Audits
… (2022-F-8) The initial audit determined that weaknesses in key management controls, including communication, … DSNY’s ability to address ongoing cleanliness problems on New York City streets and sidewalks efficiently and … under the plan was allocated to community-based services (CBS), serving more than 111,000 individuals. This audit found …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsMitigation for Extreme Weather Conditions and Flooding
… Valley Lines. In September 2007, the MTA established the Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) to develop sustainability-related … operating agencies. In April 2009, the MTA released the Blue Ribbon Commission’s Final Report, which predicted that, …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… State Office for the Aging (NYSOFA) makes it difficult to know who is being left behind or where. “New York has an … for state-funded services. Many prefer to receive care at home rather than in institutional settings, but as the … including: Waitlist numbers by county and program; How much funding each local agency receives and spends on …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using … To assess various New York State agencies progress in establishing an …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceState Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updated