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Compliance With Special Education Regulations for the Provision of Services
… the New York City Department of Education (DOE) arranged for eligible students to be placed in special education … Education Program (IEP). We also assessed the time frames for students to commence receiving services and programs. Our … of Education (Regulations) stipulates the requirements for evaluating and placing students in special education. In …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesState Agencies Bulletin No. 2060
… Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS … OSC has created a file of employees with taxable wages for 2022 and compared that information with SSA records using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: State Should Improve Financial Literacy Efforts
… New York State Comptroller Thomas P. DiNapoli. The audit of five agencies, including the Department of Financial … that, despite some collaboration among the agencies, there is no coherent strategy to coordinate their various efforts, nor is there a shared definition of “financial literacy.” For …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsMaximizing Incentives for Individuals With Disabilities
… adults with a disability was 33% compared to 74% for working-age adults statewide. Further, working-age New … York’s 2015 Employment First Commission as a key resource for improving competitive employment opportunities and outcomes for all individuals with a disability who desire services and …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesState Agencies Bulletin No. 2323
… agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, … Hazardous Duty Pay and to provide agencies instructions for submitting payments not processed automatically. Affected … processing of the automatic increases: NHRP703 - Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandNext Generation 911 Services
… secured and conforms with the format and standard for Next Generation 911. The audit covered the period January … a role in the transition. DHSES is the principal agency for interoperable and emergency communications issues, … fund for the future. The prolonged implementation of NG911 increases the risk that the current, aging 911 infrastructure …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesAvoca Central School District – Procurement (2025M-29)
… be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a … and purchases from 10 vendors, totaling $965,535, for professional services. Audit Summary District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Otisco Fire District – Financial Activities (2025M-42)
… [read complete report – pdf] Audit Objective Did the Otisco Fire District (District) Board … to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Review of the Financial Plan of the City of New York - June 2018
The City of New York released a modification to its financial plan for FY 2018 and a new four-year financial plan covering fiscal years 2019 through 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2019.pdfAn Economic Snapshot of Northwestern Queens - November 2011
New York City’s tradition as a melting pot of cultures is vividly on display in the Queens neighborhoods of Corona, Elmhurst, East Elmhurst and Jackson Heights.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2012.pdfProgress Report: The MTA Capital Security Program - April 2012
The electronic security program has encountered numerous setbacks, and its cost has nearly doubled, to $516 million, as the scope of the program has expanded.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2013.pdfProperty Tax Credits
The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the peri
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-12.pdfRaquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdfTown of Throop - Procurement (2022M-173)
Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for professional services.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/throop-town-2022-173.pdfHarborfields Central School District – Information Technology Asset Management (2024M-9)
Determine whether Harborfields Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/harborfields-central-school-district-2024-9.pdfRPF 23-15 - Amendment #1
The Office of the State Comptroller (“OSC”) is seeking mainframe technical support services solution to assist OSC in administering IBM zSeries hardware and associated technology.
https://www.osc.ny.gov/files/procurement/pdf/rfp23-15-amendment-1.pdfProgress Report on Climate Action Plan - July 2023
The Climate Action Plan Progress Report for the New York State Common Retirement Fund highlights the Fund’s recent efforts to address climate risks and opportunities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/progress-report-climate-action-plan-2023.pdfEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network (2017-S-43)
To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and, if not...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s43.pdfAuthorization for Release of Health Information Pursuant to HIPAA (RS6429)
For NYSLRS members to request that health information regarding care and treatment be released to the Retirement System. HIPAA forms must be submitted with all
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6429.pdf2018 Annual Report on Local Governments
The 2018 Annual Report on Local Governments is a summary of the financial state of the State’s counties, cities, towns, villages, school districts and fire dist
https://www.osc.ny.gov/files/local-government/publications/pdf/2018-annual-report.pdf