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DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… were changed from failing to passing without proper documentation or supporting information, according to an … 196 changes (44 percent) were not supported with written documentation from the student’s teacher authorizing the … occur. Other causes include unclear or no supporting documentation requirements and lax monitoring by district …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesDiNapoli Finds Schools Falling Short on Emergency Planning
… My auditors looked at a sample of big and small schools in urban, suburban and rural settings. We found too many schools had gaps in their safety plans that could leave them unprepared if a … incident occurred,” DiNapoli said. “Helping our schools get strong safety plans in place will require more guidance …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningOpinion 90-58
… You ask whether a village trustee who is also an insurance salesman would have a conflict of interest if he or she were … Whether a village trustee who is also an insurance salesman would have a conflict of interest if he or she were …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-21
… to another town official the town clerk's power with respect to the preparation and custody of claims. This is in … allowed upon his claim. Except as otherwise provided with respect to the audit of claims by a town comptroller (see … Law authorizing the transfer of the clerk's functions with respect to presentation and custody of claims to any other …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-31
… construct, equip, maintain and operate an airport or landing field. The ordinance, local law or resolution … equipment, maintenance and operation of the airport or landing field, except to the extent that the town boards …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… JP Morgan Chase is close to completing its new 60-story headquarters building in Midtown and purchased another nearby …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Opinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … §§9104, 9105; Laws Of 1975, Chapter 543: The Montgomery Fire Department Volunteer Exempt Firemen's Benevolent … firemen and their families. You ask whether the Montgomery Fire Department Volunteer Exempt Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings remaining … significantly higher than prerecession levels, according to a report released today by State Comptroller Thomas P. … New York state continues to have high levels of foreclosure activity with new …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 93-2
… that former subdivision four was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). …
https://www.osc.ny.gov/legal-opinions/opinion-93-2XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… and commodities be awarded on the basis of lowest price or best value "to a responsive and responsible offerer." Section … to "the lowest responsible and reliable bidder," as will best promote the public interest, by the said department or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… The Procurement Lobbying Sections 139-j and 139-k of the New York State Finance Law (SFL) regulate attempts to … is contained in Appendix A – Standard Clauses for All New York State Contracts, compliance with this requirement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… status in PayServ and SFS changes to inactive. Although a proxy can create expense reports after an employee becomes … profile in SFS will have the status “inactive.” A proxy cannot create an expense report for that employee until …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… twelve years after September 11, 2001. The sharp reduction in federal funds for transit security over the past four … own resources." When DiNapoli released his progress report in April 2012, the MTA had planned to wrap up phase 1 of its … more than 3,000 cameras and 1,400 access control devices in stations and tunnels, which are linked to a central …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… at Erie Community College (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper … P. DiNapoli. “Our auditors found a lax control environment in which significant decisions were made out of the view of … oversight role and address the deficiencies outlined in this audit.” DiNapoli’s auditors discovered during the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardState Agencies Bulletin No. 2091
… is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background Pursuant to … annual contribution amount will increase to $22,500 for calendar year 2023. An additional deferment is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to … annual contribution amount will increase to $23,000 for calendar year 2024. An additional deferment is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill … payments. Key Findings The audit identified about $50 million in actual and potential Medicaid overpayments, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPersonal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., … of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxOversight of Contract Expenditures of Phoenix House New York
… communities, schools, and families through alcohol and drug prevention treatment. In 2009, OASAS entered into a … OASAS reimburses PHNY for its net operating expenses, up to the maximum budgeted amount, for providing the … approximately $2.9 million in unallowable and unsupported parent agency administrative expenses. This occurred because …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-york