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Compliance With Special Education Requirements – Evaluations (Follow-Up)
… 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to … for special education services. The Regulations specify a 60-calendar-day time frame for completing evaluations. Any … determined that the DOE had difficulty meeting the 60-calendar-day time frame requirement for completing …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followOversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three … three elements that the programs would be approved to provide either separately or in combination: … that Part 819 providers would convert their programs to Part 820. OASAS certifies residential services and issues …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followCity of Yonkers – Budget Review (B23-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … balance, one-time State funding, and sale of property, to balance its budget. The City could face a total shortfall … if revenue estimates are not realized. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B25-6-6)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $809.2 million for the Yonkers Public Schools (District) and $739.8 million for the …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… of New Yorkers, whether it is providing shelter from the cold, a helpful hand or a voice when they don’t have one,” …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… a positive balance of payments with Washington, with the state ranking 42 nd in federal fiscal year (FFY) 2023 on … today by State Comptroller Thomas P. DiNapoli. This is the fourth year in a row that New York has had a positive … back. For every tax dollar paid to Washington in FFY 2023, the state received $1.06 in return; the national average was …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesOpinion 2000-14
… of pension benefits ( Incorporated Village of Lynbrook v PERB , 48 NY2d 398, 423 NYS2d 466, citing Governor's … 470 of the Retirement and Social Security Law (see also 29 PERB Opn of Counsel 29-5004; In re City of Plattsburgh , 250 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2001-10
… certification) TOWN BOARD -- Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by town board resolution. You … Whether a town must require vendors to certify claims submitted for payment for the provision of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10CUNY Bulletin No. CU-764
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2023 Uniform Allowance Payment. … Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated … The purpose of this bulletin is to provide agency instructions for processing the June 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-paymentCity of Little Falls – Budget Review (B25-3-9)
… Purpose of Budget Review The purpose of our review was to complete an independent evaluation of the City’s tentative … Laws of 2025 authorizes the City of Little Falls (City) to issue debt in an amount not to exceed $3.4 million to liquidate deficits in its general, …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… special education costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas … district officials developed a more cost-effective way to provide special education services to students that eliminates tuition and avoids transportation …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… included in our initial audit report, Overpayments for Out-of-Network Anesthesia Services Provided at In-Network … on August 13, 2018, examined whether United overpaid for out-of-network anesthesia services provided at ASCs that … required to use in-network anesthesia providers. For the period January 1, 2012 through December 31, 2016, we …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryDiNapoli Examines Faltering LinkNYC Program
… agreement to collect these amounts. $2.6 million in damages. The city can charge the consortium $25 a day in damages for every kiosk that is not running 45 days after … $25 if it goes past 75 days. DoITT never sought these damages. In May 2017, DoITT did a limited review of the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between 2006 and 2015, … flourishing. A record number of tourists have flocked to New York City, fueling the creation of well-paying … remain strong." With more than 210,000 hotel rooms, New York is the fourth-largest hotel market of any state in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… and contributes to clinical trials across the globe. Trillium Group, a fund manager for the In-State Private … for venture capital funding in 2004 from the Fund. Trillium has made 14 investments in New York state-based … able to achieve,” said Kevin Phelps, general partner of Trillium Group. “The combination of a robust University of …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundOpinion 2000-2
… and performing arts) GENERAL MUNICIPAL LAW, §§95, 95-a, 99-i, 240 et seq .; MUNICIPAL HOME RULE LAW, §10(l)(i): A … performances and exhibits of art and art forms. You ask whether a village may authorize the expenditure of … may provide and pay for certain entertainment such as a band to play at a dance, movies or similar events (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Division of Housing and Community Renewal Bulletin No. DH-141
… Renewal of OSC’s automatic processing of the April 2025 DC 37 Rent Regulation Services Unit (RRSU) Performance … Schedule (currently in effect). Effective Dates: The April 2025 DC 37 RRSU Performance Advances will be paid using the … Effective Date Check Date Administration 1 Lag 03/27/2025 04/23/2025 Eligibility Criteria: Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-141-april-2025-district-council-37-dc-37-performanceCollection of Special Hauling and Divisible Load Overweight Permit Fees
… Purpose To determine whether the Department of Transportation (Department) charged and collected the correct fees for … April 1, 2012 through February 5, 2015. Background The Department is responsible for regulating the movement of … To determine whether the Department of Transportation charged and collected the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesHousing for Seniors (Follow-Up)
… Program—HANAC Corona Senior Residence in Queens, Serviam Heights LLC in the Bronx, Victory Plaza in Manhattan, and …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followTown of Bergen – Town Supervisor (2024M-30)
… provided accurate and timely financial information to the Town Board (Board), and filed the annual financial … complete and accurate accounting records but needs to provide more oversight over the individuals carrying out … did not annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30