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State Contract and Payment Actions in January
… Office of the State Comptroller approved 1,196 contracts for state agencies and public authorities valued at $3.7 … 5,500 payments valued at almost $8 million, primarily for mistakes, insufficient support for charges, and improper … York $26.3 million with Sierra Cedar Inc. for CUNYFirst application management services. State Education Department …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryDiNapoli Releases Analysis of Enacted State Budget
… at the federal level, paired with potential Congressional action, may mean that in the upcoming months New York will … (SY) basis, an increase of $209 million (0.6%) over the Executive Budget and $1.7 billion (4.9%) over SY 2025. The … acceleration in inflation, triggered in part by the impact of tariffs on prices, may affect state sales tax …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… Officials did not obtain current proof of residency for all students. Officials did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Franklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfEast Meadow Union Free School – Overtime (2022M-118)
audit, school, east meadow
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-meadow-union-free-school-district-2022-118.pdfOpinion 94-19
… BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) … to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to … LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 88-41
… to the municipality ( Teachers Association, Central High School District No. 3 v Board of Education, Central High School District No. 3 Nassau , 34 AD2d 351, 312 NYS2d 252 …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Health Sciences Charter School – Procurement (2013M-211)
… the procurement policy. Both policy documents were silent on other key provisions such as when written contracts are … Business Office, School officials continue to rely on certain service providers to obtain bids or quotes and … cost of services to be provided to the School. Do not rely on outside service providers for selecting vendors on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Tuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board … credit cards, only seven had signed a copy of the policy. In addition, School officials did not ensure that credit card … limits. Ensure that all employees issued credit cards sign the policy to acknowledge their responsibilities with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsDiNapoli Audit Finds Problems with Arts Education in NYC Schools
… who attended 166 public high schools from 2007 to 2011. In New York, high school students must earn at least one unit … For instance, 99 of 205 art teachers were not certified in arts education as required. These teachers instructed 87 … increase compliance with and awareness of SED regulations. In a response to the audit, DOE presented differing ways to …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsCareer and Technical Education
… Objective To determine if the New York City (NYC or City) Department of … high schools. State, federal, and local law, as well as a mayor’s initiative, set guidelines and expectations for CTE … post-graduation placement. Key Findings DOE could not show how existing CTE programs aligned with labor market and …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… grade reading but declined in eighth grade math (down 6 points). Over this time, New York’s losses in fourth grade … loss to be the equivalent of nearly an entire school year. Over the same time frame, fourth grade math proficiency … and federal education aid for the upcoming state fiscal year (SFY) 2023-24; however, that total is projected to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits … has shown a willingness to confront these issues, many of New York’s school children still face a mental health emergency, …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthEnterprise Charter School – Enrollment and Billing (2014M-378)
… does not periodically verify student residency information on file or require that a new proof of residence be submitted …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followEmpire Plan Drug Rebate Revenue
… the Department was credited with all drug rebate and discount revenue due the State. We considered these actions … Key Recommendations Remit the $694,227 in rebate and discount revenue identified by the audit to the Department. … implement oversight procedures to ensure drug rebate and discount revenues from manufacturers are correct and properly …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueTuition Assistance Program – DeVry College
… Founded in 1931, DeVry University offers students onsite, online or blended educational options. It offers programs at … a U.S. high school. The two other students had completed online study from a private school located in another state. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeBrighton Fire District – Non-Payroll Disbursements (2020M-133)
Determine whether Brighton Fire District (District) officials ensured that non-payroll disbursements were appropriately procured, properly approved, adequately supported and for District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brighton-fire-district-2020-133.pdf