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DiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… for All Students Act (DASA). Several schools lacked training and others made significant errors when it came to … resources to promote schools’ compliance, work with training partners to enhance DASA training and remind schools … audit found SED, in collaboration with the New York State Center for School Safety (NYSCFSS), enhanced its training by …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… and operations are cost effective. Auditing provides your board the best opportunity for improving fiscal … proposal. Use the RFP template below and modify it to suit your district’s needs. "Sample Request for Proposals (RFP) … Management You may contact the regional office that serves your area or email questions to Local Government and School …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDetermination of Residency for Tuition Purposes (Follow-Up)
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State resident, … for a 12-month period immediately preceding the date of registration. The campus’ initial determination of residency …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… Developments Located Outside New York City (Report 2022-S-46 ). About the Program The Mitchell-Lama Housing program … tenants, and supervision by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR). … located outside New York City: Barker Terrace, Executive House, Seneca Towers, Sunnyside Manor, and Tompkins Terrace. …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private company, … contract for these same services individually. Advantages: Control over the days and hours of collection improve safety, reduce noise, litter and pollution. Greater control over community's safety and attractiveness by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… Code 59 (Report 2013-S-82 ). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, … and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. The New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followOversight of Private Career Schools
… (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers the period … Bureau to oversee and monitor non-degree granting private career schools in New York State. The intent of these career schools is to provide graduates with technical and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsArrochar Meats, Inc.
… Sandy. Background During emergencies, the National Guard provides relief services under the day-to-day direction … that regularly provides food to the New York Army National Guard (National Guard). We reviewed seven vouchers totaling $94,610 related …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, … Government Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of … To determine whether implementation of the Business Services Center has improved the consistency …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesAdministration of Mitchell-Lama Waiting Lists
… Program developments with approximately 68,000 apartments. In exchange for low-interest mortgage loans and … an agency within Homes and Community Renewal. Program apartments are rented or sold to prospective tenants on … are vacancies, applicants should be offered and awarded apartments in the order they appear on the waiting lists. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsInternal Controls Over Selected Financial Operations (Follow-Up)
… forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followSales Tax Vendor Registration Practices
… to ensure that persons who are required to register as sales tax vendors, including those with no physical presence … 1, 2018 to August 5, 2020, as well as applications for sales tax registration received by the Department from June … more than 40 State and local taxes, including the sales and use tax. Provisions of State Tax Law (Law) impose a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… OMH officials have made some progress in addressing the problems identified in our initial audit report. Of the …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followOversight of New York State Forest Tax Programs (Follow-Up)
… included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the Program New York State’s land area of 30.2 million acres comprises … both healthy forests and a stable forest economy, in 1974, New York enacted Real Property Tax Law 480a – a tax incentive …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followOversight of Afterschool and Summer Youth Employment Contracts
… Objectives To determine whether the New York City Department of Youth & Community Development … (Department) effectively oversees its afterschool and summer employment programs operated by the Greater Ridgewood Youth Council, Inc. (Ridgewood); … To determine whether the New York City Department of Youth Community Development …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsAccountability and Surplussing of Vehicles
… past their useful lives should be surplussed and sold at auction through OGS. Key Findings OPWDD lacks sufficient … and the time frames for sending surplussed vehicles to auction and turning in associated license plates. Issue …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesPayroll Improvement Project Bulletin No. PIP-010
… terminated after January 1, 2015 will be converted at Go Live. Background The Office of the State Comptroller is … Effective Dates All changes for 9.2 are effective at Go Live, scheduled for March 15, 2021. Conversion Changes Plan … Code Election Options - Percent Agency Actions Upon Go Live, agencies must use the new USA-Pension Plans page for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Franklin Square Union Free School District – Website Transparency (2025M-93)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials … status. Audit Summary The Mayor and City officials did not provide adequate oversight of financial operations. … that public transparency could diminish. The Commissioner did not maintain current accounting records or ensure that …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78City of Long Beach – Budget Review (B20-7-3)
… practice of borrowing to fund these operating costs is not fiscally prudent. The proposed budget contains an … proposed budget includes a tax levy of $46.6 million which is $4,136 above the limit established by law. The Council has … shortfalls. Review our recommendations before the budget is adopted. …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3