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Waiting for Special Education - June 2008
Each year in New York City, more than 100,000 public and private school children between the ages of 5 and 21 are referred to the NYC Department of Education.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2009.pdfEast Ramapo Central School District – Budget Review (B21-5-4)
… up to three monitors to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and one academic) expressed concerns that the 2020-21 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Selected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines. Our … To determine whether the Office of the Nassau County Public Administrator NCPA operates in compliance with governing statutes and guidelines …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesOpinion 97-25
… -- Ethics (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), … she will not agree to perform compensated services for an applicant to the agency until after the agency approves the … that they will not perform compensated services for an applicant to their board until after an approval has been …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 92-18
… the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- … town by local law may impose the solid waste generation fee as either a user charge or a benefit assessment …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Contract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the … of electronic contracting via the Gateway. For direction as to the use of the Gateway System for contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsDiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Susan Cacace announced today that … 2022 and January 2025 totaling $45,448.47 by debiting the bank accounts of four AMIC residents. As alleged in another … which included expenditures on women's clothing and food, by debiting the bank accounts of two AMIC residents. …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesApplying for Benefits – Regional State Park Police Plan
… To apply for all Retirement System benefits, you must file the … of the State Comptroller within specific time limits. For a form to be considered as “filed with the Comptroller,” … mailed. To meet a filing deadline (such as an application for retirement benefits or an option election form), you can …
https://www.osc.ny.gov/retirement/publications/1867/applying-benefitsOpinion 91-59
Whether the Volunteer and Exempt Firemens Benevolent Association of Hicksville may establish an annuity program to provide retirement and death benefits to all members of the Association or their beneficiaries on a pro rata basis
https://www.osc.ny.gov/legal-opinions/opinion-91-59Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… Attorney General Eric T. Schneiderman today announced the arrest and indictment of Bruce C. Tanski of Clifton Park, … Attorney General Eric T Schneiderman today announced the arrest and indictment of Bruce C Tanski of Clifton Park …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a … DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments with a calendar fiscal … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025XIV.14.B Capital Assets – XIV. Special Procedures
… Criteria for recording general capital assets including infrastructure Recording general capital assets Valuation of … records Disposition of general capital assets Treatment of infrastructure assets Depreciation and modified approach for … public benefit corporations Asset Retirement Obligations Guide to Financial Operations REV. 11/15/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal … the three fiscal years ended June 30, 2011. Background The Sunshine Developmental School (Sunshine Developmental) provides special education and … To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B6-16-10)
… funding gap for 2017-18. Revenue estimates for sales tax may not be achievable. The budget includes raises in the … and real estate transfer taxes. The appropriations for tax certiorari settlements may not be adequate, the reserve … 2015 legislation. Review the revenue estimates for sales tax and amend as necessary. Pass a resolution to raise water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… the payment of personal expenses. The District retained an independent contractor to perform the duties of … are public offices and may not be delegated to an independent contractor. During our 16-month audit period, the … equate to the Secretary-Treasurer working over 11 hours a day, seven days a week, every week, for 16 months. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsTown of LaGrange – Selected Financial Activities (2013M-107)
… much as $7,000 annually if it used assets that it already owns to process and print payroll checks in house rather than … that the clerks’ records have unique identifications as to who entered information. Ensure that the clerks document the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… of residence (resident districts) $84,689 for State aid attributable to students receiving special education … Department (NYSED) guidance for calculating State aid, did not always maintain necessary documentation to …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… that time, Geer billed the district for hours during which he did not perform duties under the contract. Geer assigned … "My thanks to U.S. Attorney Ross and the FBI for ensuring he is held accountable.” “As the Chief of Police for the Avon … by our law enforcement partners, and as a result, he is being held fully accountable.” “During his time as Avon …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsState Agencies Bulletin No. 2274
… for eligible employees in an affected traineeship title as outlined below. OSC has also provided instructions … their 6-month rating period, they were not eligible for a performance advance so there was no change in salary. As a … whichever was greater) PLUS the trainee 1 (Grade 13) performance advance. As a result of the traineeship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… disabilities of the help they need,” DiNapoli said. “His conviction today stands as a warning for those who attempt to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraud