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DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… services to preschool children with special needs can make a world of difference in their development, and delays can … State Education Department and school districts must do a better job serving these students. I am pleased that SED …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… New York State Comptroller Thomas P. DiNapoli urged New Yorkers to … as abandoned property after five years of dormancy. In State Fiscal Year 2013-2014, $5.8 million from gift cards was … To find out if you are owed money, visit www.osc.state.ny.us . … New York State Comptroller Thomas P DiNapoli urged …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonComptroller DiNapoli Statement on Earth Day 2016
… effort is an expandable $2 billion low emissions index for public equity investments. As New York State … Green Purchasing Programs, Farmland Protection and Funding for Environmental programs . Through audits of local …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli: State Tax Collections Continue to Exceed Projections
… these revenues to bolster reserves or for pay-as-you-go funding for critical infrastructure projects. Cash report …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsProcurement and Contracting in New York
… Oversight of State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 Calendar Year 2019 … The 2024 report covers April 1, 2024 through March 31, 2025, and includes: Active Agency Contracts ( Excel ) ( PDF ) …
https://www.osc.ny.gov/state-agencies/contractsSecurity Self-Assessment: Questions – Information Technology Governance
… Security Self-Assessment Questions A fillable form is available for download and completion online at … changed from the factory default? Yes No N/A What is/are the SSID(s)? 9c Is the most secure encryption … unusual or sensitive access activity identified? What process is followed to determine whether any security …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Audit Responses and Corrective Audit Plans The Office of the State … responding to an audit, you will be asked to prepare two documents at the end of the audit process – a written … officials ask if these responses can both be covered in one document. Under certain circumstances, as outlined in …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansAccounts Payable Advisory No. 53
… Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 2 - Purchase Requisitions and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… further declines in 2021 (that began in 2019), a troubling trend given its outsized impact on wages and tax collections …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… total cost of occupancy. In the event a Business Unit must pay a vendor for a normal, fixed cost (e.g., base rent) and a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersOpinion 97-14
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for furniture … fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… New York students with disabilities lost partial or full special education … succeed in their educational goals.” Schools collaborate with service providers and a student’s family to create an … the COVID-19 crisis, programs and services for students with disabilities were disrupted by abrupt shutdowns in March …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesCompliance With Special Education Regulations for the Provision of Services
… IEPs in a timely manner. State Regulations do not define how long this should take. A report issued in August 2019 by New York … action(s). Develop guidelines for the length of time it should take for students to start receiving recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesComplaint Processing
… Objective To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and … of each allegation based on the majority vote of a panel of three Board members. CCRB reported that it …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingSchenectady County – Investment Program (2025M-5)
… We encourage the Legislature to make the CAP available for public review in the County Clerk’s office. … While the …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5DiNapoli Finds Major Problems with Rochester School District Payments
… district's budgeted appropriations for the 2016-17 fiscal year are approximately $865 million, which are funded … $640.4 million for the district's 2014-15 and 2015-16 fiscal years. DiNapoli's auditors reviewed salary and wage … underpayments to employees as well. Auditors also found 16 of the initial 45 employees examined received bonus …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDiNapoli Recommends Ways For LIRR To Get Back On Track
… for handling unexpected incidents and poor communications to riders, exacerbated the impact of train delays and cancelations this past winter, according to an audit released today by New York State Comptroller … of regular ridership). Among its findings: LIRR did not have a plan for 5 of the 11 events examined, including two …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, … Health Law and Department of Health (DOH) regulations. 3 We determined 115 of the 178 (65 percent) water outlets we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Opinion 88-63
… p 124). County governing boards are authorized to accept gifts of real and personal property for lawful county … purposes (County Law, §215[3]) and, therefore, may accept gifts made to defray the costs of the auxiliary police unit …
https://www.osc.ny.gov/legal-opinions/opinion-88-63