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Oversight of the Farm-to-School Program

… schools. The Program is intended to connect schools with local farms and food producers, strengthen local … entered into 45 Program contracts totaling $4.2 million with 34 different entities. During this period, the …

https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-program

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

… - pdf ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used … in their response. … Determine whether Mount Pleasant Cottage Union Free School District District officials used a …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86

DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers

… million paid on approximately 156,000 claims in 2021, the latest year for which PFL data is available from the state … health condition; bonding with a newborn, newly adopted or foster child; or assisting a family member deployed abroad on …

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkers

IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants

… Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmia

IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions

… OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed … corporation to a for-profit corporation status. 32405 Lottery Tickets Lottery games ticket sales. 32406 Video Lottery Receipts …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts

Dryden Central School District – Information Technology (2020M-106)

… In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT … the security breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget

… economy create future fiscal pressure. “I am pleased the final budget does not limit the Comptroller’s review of terms … and accountability for New Yorkers. “My office will release an analysis in the coming weeks as more details …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budget

Opinion 89-48

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to … principal before notice of the claim is filed. The statute does not expressly indicate who physically holds the bond. We …

https://www.osc.ny.gov/legal-opinions/opinion-89-48

Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)

… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m

New York State Artificial Intelligence Governance

… to establish governance structures over AI to ensure that its use is transparent and accurate and does not generate … unintended consequences. New York State (NYS) and some of its agencies have been using AI to aid their operations. For … the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, improve highway safety, …

https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance

Farmland Protection Program

… land in the nation forms the foundation of New York State’s farm economy. According to the American Farmland Trust, farms generate over $47 billion in annual economic impact and … jobs in the State. Farms play a vital role in the State’s economy and food security. With nearly 7 million acres, …

https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-program

Center Moriches Union Free School District – Payroll (2024M-155)

… payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings … payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets … payroll payments to employees for tutoring covering classes chaperoning and sports scorekeeping …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155

Town of Oxford – Financial Condition (2024M-135)

… 31, 2007 to analyze fund balance trends, back to March 24, 2017 to compare current findings to the previous Office of … million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance to … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …

https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135

DiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses

… by New York State Comptroller Thomas P. DiNapoli. "Phoenix House is contracted to provide services to New Yorkers who … signed a five-year $47.6 million contract with Phoenix House New York (PHNY) in 2009 to provide outpatient, …

https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expenses

DiNapoli: State Should Improve Financial Literacy Efforts

… of Financial Services (DFS), the Department of State (DOS), the NYS Office for the Aging (NYSOFA), the Office of … although DFS did link to its website. Only three — SUNY, DOS and OTDA — make efforts to identify and reach vulnerable … Literacy Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-efforts

Maximizing Incentives for Individuals With Disabilities

… York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals with a … is a statewide comprehensive, single point of access to job matching, employment supports coordination, and data … program (TTW). TTW is a voluntary program funded by the Social Security Administration (SSA) with the goal of …

https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilities

Compliance With Special Education Regulations for the Provision of Services

… Objective To determine if the New York City Department of Education (DOE) arranged for … ranged from 32 percent in District 9 (located in the South Bronx) to 4 percent in District 11 (Northeast Bronx). DOE …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-services

State Agencies Bulletin No. 2060

… Purpose The purpose of this bulletin is to reconcile employee Social Security Numbers and names in … nonresident alien employees. To ensure this requirement is met prior to the generation of 2022 Form W-2 Wage and Tax … of $280 per infraction for every information return that is filed with a missing/incorrect taxpayer identification …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reported