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Oversight of Career and Technical Education Programs in New York State Schools
… and what the Department, school districts, and Boards of Cooperative Educational Services (BOCES) can do to enhance … (Approved programs) or may operate outside of the Department approval structure (Local programs). Key … school system align with student goals and the needs of the State labor market. We found that CTE programs and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsWestern New York Maritime Charter School – Financial Operations (2015M-124)
… Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … of Trustees. Operating expenses for the 2013-14 fiscal year totaled approximately $4.8 million. Key Findings The … and ensure that three written quotes are obtained, in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124State Agencies Bulletin No. 2313
… LGS) based on years of qualifying service for employees in an eligible bargaining unit. Affected Employees: Employees in the following payment eligible bargaining units who meet … The following Chapter Laws provide for a change in eligibility criteria for Performance Awards/Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitState Comptroller DiNapoli Releases Audits
… payments. New York City Department of Buildings (DOB) Elevator Safety (Follow-Up) (2019-F-22) An audit issued in … concluded that inspectors did not always perform thorough elevator inspections. As a result, hazardous and other unsafe …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsVillage of Canastota - Board Oversight (2018M-256)
… Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Details About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report Distribution | … or any member of our management team to request an update on the audit’s progress. Back to Top Constitutional and … Information on the audit process and the State Comptrollers …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processAmusement Park and Fair Ride Safety
… and other venues located outside New York City. Each ride must be inspected at least once each year and may be … December 31, 2013, the Department issued over 5,000 ride permits and collected more than $530,000 in permit … Key Findings Over the three-year period, there were 24 ride-related accidents or incidents reported, two of which …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… Purpose of Audit The purpose of our audit was to review payments in … 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 … Oyster Bay Water District Payments in Lieu of Health Insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Fishers Island Union Free School District – Website Transparency (2023M-28)
… – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) website provided … audit fishers island school website transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28DiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… (ESRD) who meet certain eligibility requirements get the Medicare benefits to which they are entitled, according to an … with day-to-day life should be informed of their Medicare eligibility, which could reduce their out-of-pocket … of the state's Medicaid recipients are also eligible for Medicare. Medicare is the federal health insurance program …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced his … Titarchuk as chief investment officer of the New York State Common Retirement Fund. Titarchuk has served as the … as a skilled investor are reflected in the success of our state’s pension fund,” DiNapoli said. “She joined the state …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundState Agencies Bulletin No. 2313.1
… guidance on entering transactions for multiple pay periods in a single check date for Employees who have Hourly and Fee service in an Executive Branch Bargaining Unit. This Bulletin … LGS) based on years of qualifying service for employees in an eligible bargaining unit. Affected Employees: Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… New York City has cut fuel use and emissions across its municipal … today by State Comptroller Thomas P. DiNapoli. The city operates a fleet of about 30,100 vehicles (owned and … equipment maintained and operated by more than 50 city agencies, mostly the Police Department (NYPD) and the …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… much clearer picture. Frantically trying to push a flawed piece of legislation over the finish line is not a …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformOpinion 99-7
… of the fire department or company (see e.g., 1995 Opns St Comp No. 95-14, p 29, may be used to purchase a computer, … not proper use; 1981 Opns St Comp Nos. 81-49 and 146, pp 51 and 151, respectively, may be used for land for … 87-88, supra ; Opn No. 82-10, supra ; Opn Nos. 81-49 and 146, supra ; Opn No. 79-627, supra ; 1979 Opn St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Plattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue and expenditure … County. The Library, which provides library services to approximately 10,000 residents, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… 1, 2014 through June 30, 2017. Background The Town of Hempstead Industrial Development Agency (TOHIDA) is a public … established in 1971 for the benefit of the Town of Hempstead and is governed by a seven-member Board appointed … Union Free School District 30 is located in the Town of Hempstead in Nassau County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Chemical Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). Background Our initial … of alcohol and substance abuse. We audited $8.4 million in payments made to the two contractors, and found that …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followOpinion 91-55
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limits (exclusion … not been including depreciation as a cost of operation. In contrast, those municipalities which account on an accrual … that the improvement or service yields "net revenue" in a sum equal to 25% or more of the amount required for debt …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 2000-12
… of $75 in certain circumstances (General Municipal Law §805-a[1]), prohibits the disclosure of confidential information (General Municipal Law §805-a[2]) and prohibits appearances before municipal boards in certain circumstances (General Municipal Law §805-a[3], [4]). There is no provision in article 18, however, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12