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DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… financial statements filed by 381 schools for fiscal year 2018 and found 70 faced some level of fiscal distress. … 12 months. One of them, an ESL school, closed less than a year later. SED estimated $400,000 would be paid from its TRA …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Compliance With the Safe Schools Against Violence in Education Act (2013-S-71). Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… staff, despite hiring over 1,660 new nurses in city fiscal year (CFY) 2024, according to a new report released today by … workforce growth projections of 195,000 new positions a year. One factor impacting the number of nursing school … than any other health system in New York City. This year, CUNY unveiled a new Nursing Education, Research and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsOpinion 88-72
Concerning the formation of a town sewer district within the boundaries of an existing county sewer district
https://www.osc.ny.gov/legal-opinions/opinion-88-72John A. Coleman School – Compliance With the Reimbursable Cost Manual
… A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately … that are allowed by the Manual. Other Related Audits/Reports of Interest State Education Department: Bilingual …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… including audits of local government entities authorized to issue debt to finance deficits or recent legislation requiring periodic … information before the major audit effort begins to develop a more complete understanding of the organization …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over … today by State Comptroller Thomas P. DiNapoli. Annual property tax levy increases have slowed significantly since … said. "Overall, municipalities have generally held property tax levy growth to below 2 percent for the last few …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOpinion 94-11
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend district funds in connection with a celebration of the district fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 2006-9
… -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the … to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf … whether the proposed transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Buffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfAlbany Community Charter School - Resident Tuition Billing (2019M-138)
Determine whether School officials completely and accurately billed resident school districts.
https://www.osc.ny.gov/files/local-government/audits/pdf/albany-comm-charter-2019-138.pdfFiscal Stress in School Districts Common Themes for School Year 2016-17
Fiscal Stress in School Districts Common Themes for School Year 2016-17
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2016-17.pdfNew Roots Charter School - Lunch Operations (2019M-73)
Determine whether School officials provided school meals in a cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-roots-charter-73.pdfFiscal Stress in School Districts Common Themes for School Year 2017-18
Fiscal Stress in School Districts Common Themes for School Year 2017-18
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2017-18.pdfOpinion 94-22
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … improvement district is based on a district plan prepared in accordance with General Municipal Law, §980-d. The plan … the district will be imposed upon benefited real property in proportion to the benefit received, to defray the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Audit of the Tuition Assistance Program at Stony Brook University
… should work with school officials to help ensure future compliance with the eligibility requirements cited in the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityLaSalle School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the LaSalle School (LaSalle) on its Consolidated Fiscal … Education Law, providers such as LaSalle are reimbursed by local school districts based on tuition rates established by SED. SED determines the tuition rates based on expense and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018