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Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Jackson Child … 30, 2019. About the Program JCDC is a New York City-based not-for-profit organization approved by SED to provide … operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… General Services – Capital Asset Management (Follow-Up) (2025-F-2) New York State has a significant investment in … review and analyze usage data for charger placement or use outreach efforts to encourage electric vehicle charger … to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsOpinion 90-19
… and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of company) -- Corporate Status (distinguished from fire … or rejects the nomination thereby requiring that a new nomination be submitted (Village Law, §10-1012; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-90-19New York’s Paid Family Leave Program
… began providing 12 weeks of fully paid parental leave for certain State employees to bond with a newborn, adopted … who are covered by the Americans with Disabilities Act may qualify for unpaid leave in certain cases, and New York’s … of private workers are covered, many public employees do not receive the same coverage; public employers are not …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programCareer and Technical Education (2019-N-4)
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4.pdfCareer and Technical Education (2019-N-4) 180-Day Response
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4-response.pdfOpinion 2011-1
… corporations and similar entities (individually, a "development corporation" or "corporation"). The issue … IDA may not assign its employees to serve as the staff of a development corporation. Facts Each of the development … supervising, managing, promoting, disciplining and or discharging the individuals assigned to the development …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Payroll Users Group Organizational Charter
… of the Bureau of State Payroll Services shall be a voting member separate and distinct from OSC’s Payroll … elected at the November meeting by a majority vote of the voting members of the Steering Committee, and will take … present either one nominee for Chair or two nominees for Co-Chairs of their respective Committee. Nominations from the …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterOpinion 91-8
… interest, and has no other powers and duties with respect to the sale, issuance or payment of bonds, the … conflicts of interest of municipal officers and employees (see General Municipal Law, §800[4],[5]). A municipal officer … two of §802 (General Municipal Law, §803[2]). A bond issued by a fire district is a "contract" because it is …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and … conferred on such properties involve the exercise of the legislative powers of the governing board. Such … local law must be consistent with the requirements of due process of law, it would have to provide for notice, public …
https://www.osc.ny.gov/legal-opinions/opinion-88-2DiNapoli Urges Focus on Addressing Rural Challenges
… said. “Demographic and other changes pose difficulties for local and state officials as they look for policies to … the rest of the state, it limits the ability to access telehealth, telecommute or complete online education. Policy … That means expanding access to broadband, making smart economic development investments, and reducing the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesOffice of Children and Family Services - Financial Oversight of the Advantage After School Program (2016-S-39) 90-Day Response
To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s39-response.pdfOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
Determine whether the Board and District officials effectively managed the Districts financial condition and ensured that fuel records were accurate
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelOpinion 2001-5
… FIRE DISTRICTS -- Appropriations and Expenditures (authority to offer rewards) -- Powers and Duties (authority to offer … leading to the conviction of the persons responsible for an "incident" at a local high school at which a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5State Comptroller DiNapoli Releases Audits
… and reimbursements from other entities for medical and dental expenses paid to LIAACs related entity and group medical benefits provider, the Long Island Network of Community Services, … have been remitted to DOH. Department of Health: Eye Care Provider and Family Inappropriately Enroll as Recipients and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… – including a new $80,000 swimming pool – and her ordinary living expenses. In September 2018, an NYU program director … Shriya Shinde, and Rackets Investigator David Caban assisted with the investigation. Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudImplications for the Future – 2022 Financial Condition Report
… Uncertainty Remains As the world faced the third year of the COVID-19 pandemic, its impact on the economy continued … be felt and was heightened by other factors, such as the Russian invasion of Ukraine. Supply chain disruptions, …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureRetiree Annual Statement
… when your Statement is available. Use Retirement Online to Get Your Statement To view, save or print your Statement: … by State law. For information about COLA eligibility and how it’s calculated, visit our Cost-of-Living Adjustment … benefit. Alternate Payee Deductions The amount deducted to pay to your ex-spouse per the terms of your Domestic …
https://www.osc.ny.gov/retirement/retirees/retiree-annual-statementAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdf