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DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… schools to review records they are required to maintain on site. When SED sees a school is having financial trouble it …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleOpinion 94-11
… 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-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-89-47Compliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… to schools on how to report incidents; improved its site visit processes to help enhance school safety and …
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 costs are still elevated. Further hiring and training are needed for H+H to achieve its fiscal targets and … number of temporary staff to meet patient needs than it did pre-pandemic. While collective bargaining agreements … nurses for educator and leadership roles in CUNY nursing programs or other health care settings. This analysis is an …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsOpinion 2006-9
… -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the … 198(12)(b) authorized towns to sell all or part of a water supply and distribution system of a town water district or water storage and distribution district, to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9John A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. … calculated, adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit … is typically the longest phase of the audit. The examiner-in-charge supervises the day-to-day activities of the onsite … OSC Audit Report: More detailed information can be found in our guidance Responding to an OSC Audit Report: Audit …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes … where they remained until 2019. "Taxpayers want to know how their taxes compare to other municipalities and whether … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOpinion 94-22
… that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments (custody, … LAW, §§980-j, 980-l: Charges imposed on behalf of a town business improvement district are under custody and control …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Buffalo 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.pdfOpinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … 1 of the Town Law, §173, in which case the Comptroller's approval is generally not required, or pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to … charge fees on a per call basis to users of the district's ambulance services (see 1982 Opns St Comp No. 82-26, p 33). …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Albany 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.pdfIslip Fire District – Capital Assets (2020M-3)
… officials maintain and monitor accurate inventory records to safeguard District assets. Key Findings District officials … not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded. … assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Opinion 2001-8
… the proceedings may be commenced either upon a proper petition of taxpayers (Town Law §§170[1], 171, 185[1]) or on town board motion and without a petition (Town Law §§170[2], 185[1-a]), subject to public … is not a sufficient reason, pursuant to the provisions of section 176(27), to justify the creation of a zone of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 99-12
… two or more improvement districts may be initiated by a petition of the property owners or by the town board's own … extension or consolidation by Town Law, §§194, 206 or 209-e, the town board must determine whether it is in the public … the determinations required by Town Law, §§194, 206 or 209-e, determines that all expenses of a district, including all …
https://www.osc.ny.gov/legal-opinions/opinion-99-12