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Mental 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-schoolsHewlett Bay Fire District
… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, 2014 … 7, 2016. Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyAssessment and Collection of Selected Fees and Penalties
… revenue: boiler inspections, public work enforcement and asbestos abatement. Key Findings The Department does not assess and collect all required fees and fines. In … for the three fee categories we reviewed. The Department does not have accurate records to show who is required to pay …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesRensselaer County – County Bridge Maintenance (S9-13-6)
… The County’s budgeted expenditures totaled $312 million in 2012. The Department of Engineering and Highways is … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6South Seneca Central School District – Online Banking (2021M-164)
… [ read complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board … Determine whether the South Seneca Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… and, as generally required of a Village officer, does not reside within the Village. In addition, the Village and this …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
Warsaw Fire Department Internal Controls Over Financial Operations 2013M347
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of … does not have access to or custody of the funds maintained in the ACA. The Board inappropriately delegated the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Suffern Central School District - Financial Condition (2019M-145)
… five years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the … if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145DiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… Authority’s debt levels found the MTA does not have the resources to fully fund its $54.8 billion 2020-2024 … can find new sources of income or cut expenses, it will have to cut the program by $2.9 billion or more or further … funding and rising debt burden, is a dilemma that it will have to work out with its city, state and federal funding …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… of recent shareholder proposals he has filed on behalf of the New York State Common Retirement Fund (Fund), companies … are taking action to address investment risks posed by climate change and impacts of environmental justice. “The climate emergency presents enormous risks and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… and to authorities, according to a report released today by State Comptroller Thomas P. DiNapoli. The report … lump sum appropriations and whether future spending will match future revenue.” The state Senate and the Assembly, …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andSkaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials adequately segregated the duties of employees responsible for online banking transactions and adequately established … Determine whether District officials ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Safety of Seized Dogs (Follow-Up)
… Objective To determine the extent of implementation of the three … the Department of Agriculture and Markets (Department) to set standards for the humane care of seized dogs and … be seized if it: is unlicensed; poses an immediate threat to the public safety; does not have an official …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followOpinion 96-12
… be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … any other State statute which authorizes a fire district to change its fiscal year (compare Village Law, §5-510). …
https://www.osc.ny.gov/legal-opinions/opinion-96-12State Police Accidental Disability (Section 363-bb) – State Police Plan
… We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for guidance. … include the time and place of the accident, the details of what happened, the nature and extent of your injuries and the …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbPerformance of Duty Disability – Special 20- and 25-Year Plans
… If you become permanently incapacitated (physically or mentally) for performance of your duties as the natural and …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, your … on those contributions. If you are 60 or older when your disability retirement becomes effective, your ordinary disability benefit will be equal to the benefit that would be …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362En-Con Police Disability – En-Con Police Officers Plan
… must have at least five years of total service credit as a police officer in the New York State Department of … for disability. If you have 25 or more years of En-Con police service, and are eligible for service retirement, your … disability, performance of duty disability, En-Con police disability and regular service retirement benefits may …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disability