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DiNapoli: School Bus Safety Needs Improvement
… upstate school districts and their compliance with school bus safety requirements. The audit found school districts are not confirming all school bus drivers are completing required training and drug testing, and that school bus safety drills and inspections are done. "When parents …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOpinion 95-24
… the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS … SCHOOL DISTRICTS -- Powers and Duties (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… receipts and invoices should total the sum of the claim packet. Calculations for discounts should be verified when …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingDiNapoli: SED Oversight of Career Training Programs Falling Short
… school year, enrollment in programs for chefs and head cooks was more than three times the number of open positions. …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea and Sentencing of Robert Wiesner in Bid-Rigging Case
… Lynch and John Maggio, local businessmen, and Nelson Rivera, a former Monroe County public official. The men were …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-and-sentencing-robert-wiesner-bid-riggingComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… the town. Burlew today entered a guilty plea before The Honorable James Hayden in Chemung County Court to the charge …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… and a $5,000 fine. Cesternino, 46, was sentenced by the Honorable Richard M. Koweek following her guilty plea to …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyMental Health Education, Supports, and Services in Schools
… whether the New York City Department of Education (DOE) is providing mental health instruction to students as … addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health … all students. The New York City Department of Education (DOE), the nation’s largest school system, serves …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsOpinion 89-10
… 3 of section 77-b provides that all actual and necessary registration fees, all actual and necessary expenses of travel, meals and … Guide for Local Governments, subsection 8.1025, p 11). April 6, 1989 William H. Butlar, Business Manager Huntington …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Opinion 98-12
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of … (4); GENERAL MUNICIPAL LAW, §9-a: The moneys of a city with one hundred twenty-five thousand inhabitants or more and … city operations. You ask whether the moneys of a city with one hundred twenty-five thousand inhabitants or more …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Saranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfState Contract and Payment Actions in July and August
… of Health $40.7 million with Public Consulting Group LLC to administer the Medical Indemnity Fund. $1.3 million … Inc. for influenza vaccines. $1.1 million with Microdaq LLC for digital data loggers for vaccine temperature … $53 million to Maximus US Services Inc. for enrollment broker services for the Office of Health Insurance Programs. …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and some …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
BroomeDelawareTioga Board of Cooperative Educational Services BOCES Real Property Leasing 2015M312
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… the Executive Director spent $4,254 at a Harley Davidson dealer; $1,723 for lodging at the Majestic View Lodge near …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualCity of Yonkers - Budget Review (B21-6-7)
… revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. Includes revenue … and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales that … and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales and …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84State Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… report shows the COVID pandemic brought an end to years of hiring in the city’s workforce, which rose 12.3% over eight … Cliff Online Tool Fiscal Cliff Online Tool Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryOpinion 88-46
Whether an agreement between municipalities and school districts to cooperatively invest their moneys would be proper
https://www.osc.ny.gov/legal-opinions/opinion-88-46