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Opinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… in the second degree. She is scheduled to be arraigned on Dec. 12 in Hume Town Court. The charges filed in this case …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group … as the State’s chief fiscal officer. “The state’s highest court has upheld the power of this office to follow payments …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersAbout Statement No. 68 – Governmental Accounting Standards Board
… disclosures. You can view your GASB report in Retirement Online . For reference, here are the Schedules of Employer …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: Women in New York Still Earn Far Less Than Men
… 78 cents on the dollar to what men earned, compared to 67 cents for women with less than a high school diploma. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as SED … The State, in turn, reimburses the counties for a portion of the tuition paid. SED sets the special education rates …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … were not implemented and one was partially implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0The Norman Howard School - Compliance With the Reimbursable Cost Manual (2012-S-18), 90-Day Response
To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly calculated, adequately documented an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s18-response.pdfThe Norman Howard School - Compliance With the Reimbursable Cost Manual (2012-S-18)
To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly calculated, adequately documented an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s18.pdfOversight of School Fire Safety Compliance (Follow-Up) (2017-F-22) 30-Day Response
To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance (2015-S-86).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f22-response.pdfNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
Determine whether North Rose-Wolcott Central School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-rose-wolcott-central-school-district-2022-116.pdfPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
Determine whether Potsdam Central School District (District) officials established adequate controls over network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/potsdam-central-school-district-2022-104.pdfHerkimer Central School District – 2014 Building Renovation Capital Project (2020M-136)
Determine whether the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-central-school-district-2020-136.pdfKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdfHagedorn Little Village School – Compliance With the Reimbursable Cost Manual (2017-S-4) 90-Day Response
To determine whether costs reported by Hagedorn Little Village School on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s4-response.pdfHagedorn Little Village School – Compliance With the Reimbursable Cost Manual (2017-S-4)
To determine whether costs reported by Hagedorn Little Village School on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s4.pdfSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsxFinancial Oversight of the Advantage After School Program (Follow-Up) (2019-F-27)
To determine the extent of implementation of the two recommendations included in our initial audit report, Financial Oversight of the Advantage After School ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f27.pdfFinancial Oversight of the Advantage After School Program (Follow-Up) (2019-F-27) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Financial Oversight of the Advantage After School ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f27-response.pdfEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act (DASA)
https://www.osc.ny.gov/files/local-government/audits/pdf/eugenio-maria-de-hostos-charter-271.pdf