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Compliance With Special Education Regulations for the Provision of Services
… the New York City Department of Education (DOE) arranged for eligible students to be placed in special education … Education Program (IEP). We also assessed the time frames for students to commence receiving services and programs. Our … of Education (Regulations) stipulates the requirements for evaluating and placing students in special education. In …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDivision of Housing and Community Renewal Bulletin No. DH-111
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2020 DC 37 Rent … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-111-october-2020-district-council-37-dc-37-performanceCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… statements have been issued since the 2015 fiscal year because City officials have not provided their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. Background The … The purpose of our audit was to review the Towns internal controls over the claims process for the period of January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to … Key Recommendations Adopt budgets with realistic estimates of appropriations and financing sources based on historical …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28A Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydTown of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June … The purpose of our audit was to assess the Towns internal controls over the Towns financial and Court operations for the period January 1 2012 through June 5 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli: Wall St. Profits Soared in First Half of 2020
… Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance . “An injection of federal stimulus money, … also significantly disrupted financial markets. Wild market swings drove trading volume upward along with firms’ … DiNapoli will release his annual estimate of Wall St. bonuses in March 2021. New York remains the capital of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Division of Housing and Community Renewal Bulletin No. DH-104
… paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-104-2019-rrsu-over40-comp-time-ii-cash-outTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments for the period July 1, 2014 … JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services Separation Payments …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to carrying …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… Under the Transformation Reinvestment Plan (Report 2021-S-15 ). About the Program OMH’s mission is to promote the mental health of all New Yorkers, … Plan (Plan) in 2014. The Plan aims to rebalance the agency’s institutional resources by further developing and enhancing …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… for more than 500 state and local public authorities is now available at Open Book New York … for more than 500 state and local public authorities is now available at Open Book New York httpwwwopenbooknewyorkcom …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… than expected tax revenues to reduce out-year budget gaps and to replenish reserves, according to a review of New York … continues to grapple with ongoing structural deficits and labor contracts that have remained unsettled for far too long,” DiNapoli said. “The final cost and structure of these agreements may not be known for some …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… operations on long-term financial needs was hindered by inaccurate and inadequate financial records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial budgets and behind schedule, … and cost overruns, though efforts are underway to improve the process,” DiNapoli said. “Given limited resources and an … The majority of New York Citys capital projects are over …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-needed