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State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene … and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the … generated net operating surpluses totaling nearly $2.7 million instead of planned operating deficits totaling …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… services because of school shutdowns and the shift to remote learning during the pandemic that likely … exacerbated pre-existing achievement gaps, according to a report released today by New York State Comptroller … year’s school reopening plans should be determining how to compensate for the learning losses students suffered and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What …
https://www.osc.ny.gov/local-government/property-tax-capLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfTuition Assistance Program – New York College of Health Professions
… New Center for Holistic Health Education and Research. The school operates five locations – a campus in Syosset, Long … and Massage Therapy. For the 2016-2017 academic year, the school enrolled 554 students. College of Health’s … that College of Health was overpaid $298,224 because school officials incorrectly certified some students as …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsDiNapoli: After-School Provider Misused $194,320 in Public Funds
… (SCO), a provider of extended school day programs for the State Education Department (SED), submitted $194,320 in … to its programs, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Children who …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsTuition Assistance Program – State Financial Aid Program at Barnard College
… whether Barnard College complied with the Education Law and the Commissioner of Education’s Rules and Regulations … students for State financial aid. Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeTuition Assistance Program – Fordham University
… West Harrison; and the Louis Calder Center in Armonk. The school’s enrollment for the 2015-16 academic year totaled … For the three academic years ended June 30, 2014, the school certified 8,739 awards totaling $14.4 million that were paid to the school on behalf of 2,638 students. We reviewed a sample of …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityAudit of the Tuition Assistance Program at Dowling College
… (Dowling) is an independent, coeducational college located in Suffolk County. Founded in 1955, Dowling offers Bachelor’s, Master’s, and Doctoral … Dowling’s four schools: Arts and Sciences, Aviation, Business, and Education. Undergraduate tuition for full-time …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeAudit of the Tuition Assistance Program at Plaza College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … is a private postsecondary educational intuition located in Queens County. Plaza offers certificate and degree … eligibility. For the three academic years ended June 30, 2009, Plaza certified 4,454 TAP awards totaling $9.4 …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeSelected Aspects of the Migrant Education Program
… successfully complete vocational instruction to college occupational programs. The Department is responsible …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programCalculating Days Worked – Enhanced Reporting
… To calculate the number of days worked, first determine the … are that simple. The following is information on how to calculate the number of days worked based on different … = 8.67 days Use the above information to determine how many days worked should be reported each month: January with …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedOpinion 88-48
… 2740 of the Public Authorities Law provides as follows: "All contracts or orders for work, material or supplies …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 92-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … King v City of Yonkers , 115 Misc 2d 461, 454 NYS2d 273; New York Telephone Co. v Common Council and Assessor of the City …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Tapestry Charter School – Procurement (2017M-203)
Tapestry Charter School – Procurement (2017M-203)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-tapestry-charter.pdfSchool Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfElsmere Fire District – Capital Project (2022M-48)
Determine whether Elsmere Fire District (District) officials properly established and managed the South Station capital project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/elsmere-2022-48.pdfDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of … of a license and are not going to rip off vulnerable New Yorkers. I welcome SED’s willingness to implement our … as a Second Language (ESL) schools — operating in New York. SED can refund students tuition, in some cases of …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleApproved State Contracts and Payments
… Corporation to acquire property for the creation of a Central New York Hub for Emerging Nano Industries, East …
https://www.osc.ny.gov/press/releases/1018/01/approved-state-contracts-and-paymentsOpinion 2002-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … services of individuals to coordinate volunteer workers) VOLUNTEERS -- Use of (to assist at recycling center) STATE … 3 v Board of Education, Central High School No. 3 Nassau County , 34 AD2d 351, 312 NYS2d 252) and, generally, has been …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9