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DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… SED has proposed eliminating the chronic absenteeism metric altogether in SY 2025-26 in favor of an attendance index rank metric. SED has also engaged as a partner with the Council on …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Unit for Treatment and … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered … To determine whether the costs reported by Childrens Unit for Treatment and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsOrdinary Disability (Section 362) – New Career Plan
New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Ordinary Disability Section 362
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 under Section 375e Ordinary Disability Section 362
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362Tuition Assistance Program – Fordham University
… University (Fordham), a Jesuit Catholic University founded in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in Manhattan; Westchester in …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityComptroller DiNapoli Releases School District Audits
… with the school’s procurement policy or publicly advertise for capital improvement projects. A review of 74 purchases … school officials did not obtain quotes or use the request for proposals (RFP’s) process for 27 purchases totaling approximately $214,000. In …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Opinion 91-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract) … duties as sales representative require direct involvement in the procurement of contracts with the town would have a …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ … bargaining agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeState Comptroller DiNapoli Releases Municipal and School Audits
… the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Opinion 91-43
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in towns); (delegation of pre-audit functions) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Monitoring of Select Programs
… for older individuals to maximize their ability to age in their community and avoid higher levels of care and … Agencies on Aging (AAAs). NYSOFA directs AAA operations in part through program instructions and monitors performance … programs for the elderly, including the Expanded In-Home Services for the Elderly Program (EISEP) and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsCollection and Use of Oil Spill Funds
… Purpose To determine if the Department of Environmental Conservation (Department) is collecting all fees due the New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in … To determine if the Department of Environmental Conservation is collecting …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… of implementation of the 10 recommendations included in our initial audit report, Oversight of Afterschool and … of 14 and 24 with paid summer employment for up to 6 weeks in July and August. The Department contracts with providers who, in turn, secure employment opportunities at local employers. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… The Commission regulates all aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: commercial, video lottery terminal (VLT),¹ and … the State, and tribe/nation casino remittances are defined in compacts (agreements with the State). During the three …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… of New York, and Daniel B. Brubaker, Postal Inspector in Charge, Postal Service Inspection Service, New York … the law.” U.S. Attorney Damian Williams said: “As alleged in the Complaint, Bakare Doukoure, Sanneh Tunkara, and … out of money to which they were entitled that was held in trust by the New York State Comptroller’s Office of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… of real-time monitoring of energy use and providing alerts to facility staff, as required, by the December 31, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsOpinion 2005-5
… discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement system for the next subordinate officer is … benefits under that plan are not increased, the village police chief is not entitled to any increase in compensation …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 97-8
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that … be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … claims against a city (see 12 Opns St Comp, 1956, p 442). In this regard, we note that Second Class Cities Law, §64 …
https://www.osc.ny.gov/legal-opinions/opinion-97-8State Police Bulletin No. SP-253
… who require an adjustment. Affected Employees: Employees in the State Police Investigators Unit (BCI – BU62) who meet … Per Chapter 182 of the Laws of 2025, employees in the Bargaining Unit listed above may be eligible for a … subject to across-the-board increases but must be included in the calculation of overtime. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cio