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Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought … To determine what steps the State Education Department is …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… organization (CMO) for overall financial management and bookkeeping services. The School was established under SUNY …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mApplying for Benefits – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1509/applying-benefitsDivision of Housing and Community Renewal Bulletin No. DH-137
… the Division of Housing and Community Renewal instructions for processing the 2024 RRSU Over40 Comp Time II Cash Out. … Time Entry Interface (NPAY502) using Earnings Code D40 (for annual employees) or Earnings Code DH4 (for hourly employees): Earnings Begin Date: Appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-137-2024-rrsu-over40-comp-time-ii-cash-outArlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District District officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Becoming Eligible for a Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1526/becoming-eligible-benefitBecoming Eligible for a Benefit – Career Plan
Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Becoming Eligible for a Benefit
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitBecoming Eligible for a Benefit – Regional State Park Police Plan
… retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collected a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitDiNapoli Releases Municipal Audits
… to ensure all money was properly accounted for. Town of Parma – Real Property Tax Exemptions Administration (Monroe …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsRoosevelt Fire District – Fire Station Project (2015M-163)
… was to examine internal controls over the District’s fire station construction for the period January 1, 2014 through … four contractors that provided services during the fire station project. Key Recommendations Amend the procurement … was to examine internal controls over the Districts fire station construction for the period January 1 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… the entity in charge of doling out millions of dollars in tax credits to companies that pledge to expand in New York … their obligations or even justify giving the businesses tax breaks in the first place, according to an audit released … York state gives away millions of dollars each year in tax breaks for companies that are supposed to create jobs and …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 90-25
… This opinion represents the views of the Office of the State Comptroller at the time … opinion. FIRE DISTRICTS -- Powers and Duties (authority to contract for water supply and hydrants) -- Taxes … STATE CONSTITUTION, ART. VIII, §1: A fire district is not obligated to compensate a private water-works …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Western New York Maritime Charter School – Financial Operations (2015M-124)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing … The School does not have written policies or procedures to specify what types of documents are acceptable or requiring them to be current, to verify student residence. The School did …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Opinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law §806, however, a town board may require in its code of ethics that town board members abstain from voting on … municipal officer or employee in one or more positions of public employment, the holding of which is not prohibited by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Oversight of Mental Health Education in Schools (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About the Program … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followSaratoga County – Financial Condition (2013M-235)
… Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded primarily … for the operations of Maplewood Manor (the County-run nursing home) have shown negative trends from 2010 through … subsidized Maplewood Manor for a total of $13.7 million. While this decline in fund balance was planned by County …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… the building management adds a surcharge ranging from 5 to 50 percent of the individual’s monthly rent or co-op … verification audit. When self-reported income doesn’t match with Tax and Finance records, the building’s management … all residents whose self-reported 2012 income didn’t match and conduct income verification audits. Most did not. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingWest Buffalo Charter School - Payroll (2018M-72)
… West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Theresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdf