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Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Purpose To determine whether the State Education Department’s … was established through Chapter 436 of the Laws of 1997 to provide all four-year-olds in the State with the … UPK provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsAFR Modernization - Validation Rules in the Statement of Indebtedness
In this session, you will learn how to resolve broken validation rules (edits) in the Statement of Indebtedness. Our staff will provide some live examples in the application and will demonstrate resources being developed to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-validation-rules-statement-of-indebtedness-02-10-2022.pdfDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… licenses, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "Much more needs to be … reimbursing OPWDD for fines incurred while driving State vehicles. To read the full report, including the agency's response, go to: https://www.osc.state.ny.us/audits/allaudits/093019/sga-2018-17s50.pdf Find …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… all tags issued. Rental fees were not accurately entered in the financial system, as the rental agent does not provide … office to ensure that rental fees are accurately entered in the financial system. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79II.2 New York State Accounting Policies – II. New York State Financial Accounting
… and receipts; and (3) to prescribe such methods of accounting as are necessary for the performance of the … Law provides more detailed general fiscal provisions for accounting for appropriations, state funds, and financial … on both a budgetary (cash) basis and generally-accepted accounting principles (GAAP). Budgetary basis reports are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… communities, increasing its share of loans provided to low-income and minority borrowers over the last 10 years. … rates and 39 points higher than Latino rates, according to a report by State Comptroller Thomas P. DiNapoli. … generational wealth, but many New Yorkers face barriers to buying a home,” DiNapoli said. “New York offers several …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowOversight of Disability Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followOverview – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the … contribution rates are announced annually for the next State fiscal year's invoice, due approximately 18 months …
https://www.osc.ny.gov/retirement/employers/contributions/overviewDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for … DiNapoli urged the OTB to seek reimbursement for tickets and other expenses that were inappropriately handed … New York State Gaming Commission permits giving out free tickets but requires the OTB to submit an annual marketing …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksDiNapoli Announces Sale of General Obligation Bonds
… Schools (2014). The Series 2019A Tax-Exempt Bonds will mature over nine years. The bonds will be awarded pursuant to …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… to help follow the money," said DiNapoli. “New Yorkers in every corner of the state have a right to know how their … up to three years of data or download the database. In 2008, DiNapoli launched openbooknewyork.com to give … spending information available as quickly as we can, and in an easy-to-use format. New Yorkers should be able to see …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomNew York’s Economy and Finances in the COVID-19 Era
… Selected Economic Trends Job Losses Are Concentrated in Lower-Paid Sectors Six months into the COVID-19 recession, New Yorkers working in lower-paid sectors continue to suffer a disproportionate … share of job losses statewide and especially in New York City. Among the nearly 1.3 million net jobs the …
https://www.osc.ny.gov/reports/covid-19-september-30-2020State Agencies Bulletin No. 1200
… Purpose To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit … will be added through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding … only and does not increase the employee’s compensation. CFR is subject to all applicable withholding taxes. CFR and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… Purpose To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit … will be added through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding … only and does not increase the employee’s compensation. CFR is subject to all applicable withholding taxes. CFR and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… found that New York lacks an integrated data system for case management and reporting of WFD programs and services. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationCity of Mechanicville – Separation Payments (2025M-59)
… separation payments were accurate? Audit Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When … and limit financial losses for the City. From January 1, 2022, through September 30, 2024, the City employed 98 people …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed … fully evaluate most of its programs to determine if they are boosting the state’s economy and promoting promised job …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsFederal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… to schools on how to report incidents; improved its site visit processes to help enhance school safety and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… and locally funded program that provides a wide range of medical services to those who are economically disadvantaged … claims processing. End stage renal disease (ESRD) is a medical condition in which a person has permanent kidney … ESRD Medicare enrollment for up to 12 months to cover medical services already provided. Therefore, DOH can obtain …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savings