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Mental Health Education, Supports, and Services in Schools
… To determine whether the New York City Department of Education (DOE) is providing mental health instruction to … and Prevention (CDC), mental health is an important part of overall health and well-being. Being mentally healthy in … Mentally healthy children have a positive quality of life and can function well at home, in school, and in …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsDiNapoli: School Bus Safety Needs Improvement
… Horseheads Central School District (Chemung), Rome City School District (Oneida), Saratoga Springs City School District (Saratoga), Watertown City School District (Jefferson) and the West Irondequoit …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementCompliance With State Arts Education Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Outstanding Violations … New York City Deparment of Education (DoE) students (in the 2011 graduating class) completed an Arts Education … Consequently, students who did not receive Arts Education in compliance with SED Regulations might not readily develop …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followAudits of Local Governments: About Our Audits
… management and those charged with governance and oversight in using the information to improve program performance and … audit objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program … Peer Review of LGSA To ensure that audits are completed in accordance with applicable government auditing standards, …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOpinion 95-24
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (deposit of State … from its general fund, capital fund or from a reserve fund during the preceding school year and the school district's … of such indebtedness due or to become due, or if, when all such outstanding obligations have been retired, any …
https://www.osc.ny.gov/legal-opinions/opinion-95-24State Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,149 contracts for … 16.6 million payments worth more than $12.3 billion. The office rejected 120 contracts and related transactions valued …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… Who will be responsible for overseeing the plan's development and implementation? How will an asset inventory … or reconstructed? Who will be involved during the plan's development (for example, board members, department heads, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… government officials need to brace for the lowest growth in their property tax revenue in the tax cap era,” said DiNapoli. “Municipalities may have … some local governments with fiscal years beginning later in 2016, including school districts, could be faced with zero …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Opinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and … 519 NYS2d 395; see also, e.g., Divisich v Marshall , 281 NY 170; Fuhrmann v Graves , 235 NY 77; Board of Education of …
https://www.osc.ny.gov/legal-opinions/opinion-98-12City of Yonkers – Budget Review (B23-6-5)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … are outstanding. Key Findings Certain significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face … district’s progress with implementing recommendations made in previous audits in August 2011 and July 2013 . Auditors … follow-up report shows some progress has been made, too many major budget problems remain. Moving forward, careful …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… records for all computer hardware, software and data. The information maintained for each piece of computer hardware should include a description of the item including the make, model and serial number; the name of the employee …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesOpinion 88-48
Whether the purchase of equipment such as trucks trailers bins and containers to be used in connection with a recycling program by the Western Finger Lakes Solid Waste Management Authority would be subject to competitive bidding
https://www.osc.ny.gov/legal-opinions/opinion-88-48DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… on a sustainable path once emergency federal aid ends. “One year after the first case of COVID-19 was confirmed in … on a school year basis. The addition of $3.85 billion in one-time federal aid results in a proposed increase in school …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… William Fisher was charged with falsifying his time sheets to steal more than $4,000 from his employer, the Center for … in Oswego County Centralized Arraignment Part and is due back in court on August 22, 2023. The charges filed in this case are merely accusations and the defendant is presumed innocent unless and until proven guilty in a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… state an opportunity to accelerate universal deployment of the highest-speed connections in every corner of the state, according to a new analysis released by State … available to New Yorkers,” DiNapoli said. “Many parts of the state still lack the infrastructure to support …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideState Comptroller DiNapoli Releases Municipal & School Audits
… a balance of approximately $1 million, was not used to pay debt-service costs during the 2019-20 and 2020-21 fiscal …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Contract and Payment Actions in January
… Office of the State Comptroller approved 1,493 contracts for state agencies and public authorities valued at $3.7 billion and approved … at Albany’s renovation of the former Albany High School in Albany County. $1.7 million with Bell & Spina …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-januaryOpinion 2002-9
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (contract for provision of services by … to private individuals who voluntarily assist the town in coordinating volunteers from not-for-profit organizations …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Schoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263