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Compliance With State Arts Education Requirements (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … Department (SED) Regulations. We found that between 142 and 197 of our 310 sampled students (46 to 64 percent) did …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followEast Rochester Union Free School District – Procurement (2022M-56)
… Objective Determine whether East Rochester Union Free School District (District) officials procured goods and … action. … Determine whether East Rochester Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Opinion 90-44
… in notice of budget hearing as excluding fringe benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (salary … board of trustees which must be published in the notice of public hearing on the tentative budget refers only to the … is in response to your inquiry concerning the notice of public hearing with respect to the tentative budget of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Lump Sum Payments – Enhanced Reporting
… Lump sum payments should be reported in the month they were earned. Report any lump sum payments … Online to fill out the Statement of Accrued Payments and Leave Credits Form (RS6221) after a member has filed for … members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be included in the pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsOversight of Critical Foster Care Program Requirements
… whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that foster … period April 1, 2012 through March 22, 2017. Background OCFS regulates and supervises child welfare services, … and providing casework services to children and families. OCFS and these entities use the CONNECTIONS system to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsCity of Newburgh – Budget Review (B23-6-9)
… from a transparency perspective as members of the public rely on the proposed budget to make informed … overlay in the budget. Ensure the budget presented to the public and posted to the City’s website are consistent. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9City of Newburgh – Budget Review (B24-6-9)
… revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route … is no assurance the State will appropriate additional money for this program in fiscal year 2025-26. The 2025 …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Purchasing and Procurement Practices (Follow-Up)
… corporation that holds the exclusive franchise rights to operate New York State’s three major thoroughbred … into a bankruptcy settlement agreement conveying all rights, titles, and interests in its racetracks to the State. …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… this holiday season in a timely fashion. If not, the money could eventually get turned over to the Office of … fees or having the money turned over to my office as lost funds.” After five years of dormancy, money from unused … balance remaining on the card; and Replacement fees for lost or stolen gift cards. DiNapoli’s office is currently …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCity of Yonkers – Budget Review (B25-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2025-26 and the related justification …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Medgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations … also found that of 54 payments (totaling $810,608) paid from six judgmentally selected bank accounts, 26 payments … are given 30 days after the issuance of the follow-up review to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followAdministration of Fellowship Leaves (Follow-Up)
… instructional staff were awarded for authorized purposes and in compliance with all applicable requirements. We found … improvements were needed to protect taxpayer dollars and the integrity of CUNY’s fellowship leave program. For … listing all fellowships granted during our audit period, and we found instances where fellowships were granted to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followOpinion 89-62
… -- Fire Districts (signing multiple nominating petitions) PUBLIC OFFICERS AND EMPLOYEES -- Mode of Selection (signing … Election Law, applicable to independent nominations for "public office", provides that the signature of a person … 1 of section 6-138 applies to independent nominations for "public office" made by a petition containing the signature of …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 96-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by … district board of commissioners may determine to include in the annual fire district budget an amount to be paid into …
https://www.osc.ny.gov/legal-opinions/opinion-96-24DiNapoli Releases Lower Manhattan Economic Snapshot
… Senator Daniel Squadron. “I thank Comptroller DiNapoli, my colleagues, the Downtown Alliance and local businesses, …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotAccuracy of Reported Discharge Data (Follow-Up)
… reporting the number of students discharged from City public high schools, in accordance with guidelines from the … of Education: Funding and Monitoring of the High School Attendance Improvement and Dropout Prevention Program …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followUse of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual … promotion, and education. It is governed by a Board of Directors, most of whom are involved in the wine and grape …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) … properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a sampling plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCity of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Compliance With Special Education Requirements – Evaluations (Follow-Up)
… City Department of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its more than 1,500 elementary, middle, and high schools (excludes charter schools/students) … of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-follow