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DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… vehicle leases and items such as cosmetics and children’s furniture. There were also a number of questionable issues …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… letter reports to the following Off-Track Betting (OTB) Corporations: Capital OTB [pdf] , Catskill OTB [pdf] , Nassau … to assess the financial condition of the five regional OTB Corporations to determine if it has continued to deteriorate … have developed and implemented plans to benefit the Corporations’ financial condition for the period January 1, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Fare Evasion (Follow-Up)
… Regulations. Riders who enter the subway system or ride buses without paying the fare are subject to a $50 or $100 … all riders pay the appropriate fare on New York City buses and subways. The audit covered the period from January … 0.9%) for subways and an estimated increase of 37.6% for buses. After the audit’s release, the MTA created a …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followState Agencies Bulletin No. 1781
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Article 49.1 of the 2016-2021 OSU Agreement between the State of New York and the Civil Service Employees Association and … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civilXI-A.2 Purchase Requisitions – XI-A. Purchasing
… System (SFS), agencies use the requisition to: Begin the contract process with a Contract Type Requisition, Initiate a request to purchase … services from a Preferred Source vendor or a Centralized Contract vendor with a General Type Requisition, or Initiate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesXI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management
… Name, the Procurement Record identification number (PR ID) assigned by OSC, and the Reporting Code for the procurement. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-recordOpinion 90-42
… on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption … PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Implications for the Future – 2022 Financial Condition Report
… The Economic Outlook: Uncertainty Remains As the world faced the third year of the COVID-19 pandemic, its impact on the … As the world faced the third year of the COVID19 pandemic its impact on the economy continued to …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… not-for-profit organization, to provide emergency shelter and ancillary services for mentally ill and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followState Agencies Bulletin No. 856
… for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees. Affected Employees Employees … in October of each year of the program to elect to cash out up to 120 hours of accrued Over 40 Comp Time. For … Over 40 Compensatory Time II program is 240. Employees may cash out up to 120 hours of accrued Over 40 Compensatory Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outDiNapoli Audit Finds Problems with Arts Education in NYC Schools
… York City public high school students are not getting the arts education required by state regulations, according to an … too many New York City schools may be cutting corners with arts education,” DiNapoli said. “Students should be taught by … find the right formula to improve education and improving arts instruction needs to be part of that equation.” …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsDiNapoli Releases November State Cash Report
… $23.3 million higher than the latest projections included in the mid-year update to the Financial Plan. The state also … November, All Funds receipts totaled $94.9 billion, a decline of $777.3 million or 0.8 percent from a year … General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportOpinion 2010-3
… DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not … to be subject to a referendum. The fire company's debt service expenses for its debt incurred to finance a firehouse … Ops St Comp No. 70-182; 22 Ops St Comp No. 66-1034, at 853 [1966]). Accordingly, a fire protection contract between …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Gates Fire District – Audit Follow-Up (2024M-10-F)
… of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning … and emergency services within the Towns of Chili and Gates in Monroe County. The elected five-member Board is …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fOpinion 89-23
… issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) … A village may allow a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow the New …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… the Provision of Services (Report 2018-N-5 ). About the Program In New York State, the Commissioner of Education … for the referral, evaluation, Individualized Education Program (IEP) development, and placement of students in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… County Sheriff's Office, the Oneonta Police Department and the U.S. Department of Health and Human Services - Office of Inspector General August 28, … by billing for fake transportation services, duplicating and inflating costs, and paying kickbacks to Medicaid …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeTerms of Service
… the Services, such Individual User represents that he/she (i) is of legal age and capacity to form a binding contract … a Business User, such Primary Authorizer represents that (i) the business he/she is acting on behalf of is not barred … applicable local, state, national or international law or regulation, including, but not limited to: regulations …
https://www.osc.ny.gov/online-services/terms-serviceWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… financial information WSSC presents in an annual CFR filed with SED. SED reimburses DoE and the other school districts … any other documentation to support the business use of the vehicles; $61,284 in tuition reimbursements to five employees. These reimbursements did not comply with the Manual; $48,000 in salary increases to an employee …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualSafety of Seized Dogs (Follow-Up)
… recommendations included in our initial audit report, Safety of Seized Dogs (Report 2017-S-49 ). About the Program … it: is unlicensed; poses an immediate threat to the public safety; does not have an official identification tag while … adequately overseeing the seizure of dogs to ensure their safety and protect the rights of owners. However, we …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-follow