Search
City of Yonkers - Budget Review (B21-6-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … Includes no appropriation for contractual settlements. All eight of the City’s union collective bargaining … no appropriation for contractual settlements, although all four of the collective bargaining agreements expire June …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… years of age. The New York City Department of Education (DoE) and other school districts pay tuition and fees to WSSC … an employee whose job tasks and responsibilities did not change, and therefore, justify such increases. The employee's … Director spent $4,254 at a Harley Davidson dealer; $1,723 for lodging at the Majestic View Lodge near Zion …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualDiNapoli: SED Oversight of Career Training Programs Falling Short
… respective student enrollments generally do not align with careers that are the most in-demand or best-paying. …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortMental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsDiNapoli: School Bus Safety Needs Improvement
… found school districts are not confirming all school bus drivers are completing required training and drug testing, … said DiNapoli. "Failing to ensure that school bus drivers are properly trained and vetted, and safety drills … federal requirements. Specifically, they examined whether drivers were subject to random drug testing, completed …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementCompliance With State Arts Education Requirements (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our … completed an Arts Education curriculum that complied with State Education Department (SED) Regulations. We found that between 142 and …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followAudits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level of assurance a peer review …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOpinion 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-95-24Debt Issuance Approval Policy Statement & Guidelines
Many public benefit corporations (including public authorities) and certain local governments must obtain the approval of the State Comptroller.
https://www.osc.ny.gov/files/debt/pdf/debt-policy-statement-and-guidelines.pdfRockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… To effectively manage your local government’s capital assets, you must develop a long-term plan. The plan … you can help avoid the unexpected, such as sudden road or building closures or cost overruns. Benefits of Capital … for capital projects can come from any combination of state or federal sources, local funds or the proceeds of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsState Contract and Payment Actions in August
… E. Ley Company to replace irrigation system at Soaring Eagles Golf Course in Mark Twain State Park in Chemung … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustOpinion 98-12
… NY 39; Spano v City of Middletown , 169 Misc 338, 7 NYS2d 14 [board of education is department of city government]), we …
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal … levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that … roughly $88.3 million less in tax levy growth compared to what they had in 2015 when the factor was 1.56 percent and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016City of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … its operations. Includes revenue estimates for income tax surcharge, sales and use tax as well as City and State …
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 significant fiscal stress … not addressed or only partially implemented. “East Ramapo school district officials must do a better job managing their …
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
… maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information … and serial number, a description of the computer(s) on which the software is installed and any pertinent … or disclosure, could result in significant adverse impacts on a local government’s or school’s ability to perform …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… New York, we continue to suffer unimaginable losses. Too many families have lost loved ones, huge numbers of New … debt service payments for budget gap relief in subsequent years. After that, budget gaps are projected to grow from … DiNapoli’s office says the Executive Budget is unclear on how the state would use billions of dollars in unrestricted …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerSchoharie Central School District – Financial Condition (2013M-263)
… examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background The Schoharie Central School … appropriate transparency of the budget process with public disclosure. … Schoharie Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Tuckahoe Common School District – Purchasing (2013M-158)
… of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. … bidding guidelines as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those … process. The Board does not always enter into written agreements with professional service providers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158