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Selected Aspects of the Migrant Education Program
… Purpose To determine whether the State Education Department (Department) properly oversees the Migrant Education Program (Program) to ensure that it … requirements and achieves its program goals. Background The Migrant Education Program (Program) is a federal grant …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programComptroller DiNapoli Releases State Audits
… to a Selected Physician (2012-S-35) Auditors found the doctor’s medical records did not meet the minimum standards … were illegible. There was insufficient assurance that the doctor provided appropriate medical care and that services … $15 million for prescription drugs ordered by the doctor were all necessary. Department of Health: Selected …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Brunswick Central School District – Online Banking … operations during this time. In addition, the unemployment insurance reserve was overfunded and the employee benefit …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… on expected disbursements, receipts and debt should be made available when the Division of the Budget (DOB) issues … agencies. The budget also authorizes the transfer of the Canal Corp. from the Thruway Authority to the Power Authority … million in additional funding for wastewater and drinking water infrastructure, and $25 million for the Empire State …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli Releases Executive Budget Report
… to slow and billions of dollars in settlement money are spent, according to an analysis of the $154.6 billion Executive Budget released today by State Comptroller Thomas P. … prepared each year following the release of the Executive Budget, provides information to assist in the evaluation of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… attorney general in the New York State Attorney General’s litigation bureau, where he handled cases in federal and …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerAdvisory Council for the Retirement System
… of policies in relation to the administration and management of the Common Retirement Fund and the Retirement … Barbara Zaron President New York State Organization of Management Confidential Employees … of policies in relation to the administration and management of the Fund …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… labor force mix and demographics all have implications for spending, pupil outcomes and the delivery of services, … to determine how to best educate our children and pay for it,” DiNapoli said. “My office’s report identifies the … of revenues from property taxes. On the other end of the spectrum, the Mohawk Valley and North Country rely on state …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityOpinion 92-56
… statutes of similar import and character ( People v Bart's Restaurant Corp. , 42 Misc 2d 1093, 249 NYS2d 344; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 90-48
… contracts subject to the approval of the New York State Commissioner of Education and authorizes the Commissioner to reject any or all bids "if, in his opinion, the best interests of the district will be promoted thereby". Inasmuch as the Commissioner of Education …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- … moneys appropriated by a village to a village public library must be credited to the library fund and not to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Life Changes: What If I Leave Public Employment?
… Thomas P. DiNapoli We all change jobs from time to time, and sometimes those changes include leaving public … you do leave public employment or go on an extended leave of absence. I encourage you to take the time to read this … can have an effect on your future employment decisions and retirement security. If you have any questions or …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentSyracuse City School District – Information Technology (2025M-129)
… Did Syracuse City School District District officials adequately manage …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Life Changes: What If I Work After Retirement?
… limit for retirees employed by school districts or Boards of Cooperative Educational Services (BOCES) is suspended … or charter school. For most other retirees under the age of 65, the $35,000 limit is in effect and applies to the entire calendar year in 2026 . A Message …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementArea #1 – IT Policy – Information Technology Governance
… covering in IT policies include but are not limited to: Password Security – This should establish expectations for IT administrators configuring password settings and for users selecting passwords. It should communicate current industry standards for password security, and define any requirements related to, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyVertus Charter School – Information Technology Asset Management (2025M-9)
… Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly portable items, such as …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionConclusion – Improving the Effectiveness of Your Claims Auditing Process
… deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … local government or school district. Allocating resources to improve the effectiveness of your claims auditing process … environment of your organization. OSC will be pleased to assist you with any questions you have regarding the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionState Public Authorities Dashboard
… For each category on the dashboard the data represent the most recently certified fiscal year for those authorities reporting through PARIS and does not …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… events. Three trustees currently appointed from MTA, TA and TBTA govern FMTAC. It was initially funded by a … Grand Central Terminal. New York City Transit Authority (TA) The TA, in cooperation with its subsidiary the Manhattan and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporations