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Management of the Student-School Matching Algorithm
… Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high school admissions processes for school years 2018-19 through … Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching algorithm …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmTown of Danby – Audit Follow-Up (2022M-8-F)
… to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released … was to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fOversight of the Educational Opportunity Program
… for, among other things, ensuring that EOP funds are used in a manner consistent with both the Guidelines and the State … and served 5,969 EOP participants. Expenditures for EOP in State fiscal year 2023-2024 totaled $38.6 million. Key … Key Recommendations Ensure that campuses participating in EOP are using EOP funds for allowable purposes under the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programCommon Attributes of Successful Emerging Managers
… forming a successful Emerging Manager Strategy: Years of team’s operating experience Years of team’s prior institutional asset manager experience Tenure of the leadership team investing and operating together Private business, …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managersHandbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for … The Handbook for Reporters of Unclaimed Funds provides general information for all types of …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsTown of Evans – Board Oversight (2016M-2)
… Purpose of Audit The purpose of our audit was to review management’s response to independent and external auditor reports for the period January 1, 2012 through September 29, 2015. … The purpose of our audit was to review managements response to …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Oversight of Hazardous Materials and Waste
… 2015 through May 4, 2018. Background The State University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 autonomous … controls that provide reasonable safeguards against intentional or accidental misuse of hazardous materials. Work …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… trends continue, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The securities … in housing, transportation, and public services that New Yorkers depend on,” DiNapoli said. “While uncertainty … at the pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are 130 …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Purpose To determine whether Long Island Bone and Joint, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from … Determine whether Long Island Bone and Joint LLP waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… of a school district’s financial condition is its level of fund balance, which represents the difference between … of surplus fund balance 1 , up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. A … years 2019-20 through 2023-24 for the general fund, as a percentage of the next year’s budget, was between 2 and 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mOpinion 88-19
… or statutory amendments that bear on the issues discussed in the opinion. ACTIONS AND PROCEEDINGS -- Authority To … Department of Environmental Conservation for a permit in connection with its proposed landfill operation. The authority for towns to participate in litigation is found in Town Law, §65. Subdivision 1 of …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Post-Retirement Death Benefit – Coordinated Plan for ERS Tier 6 Members
… Coordinated Plan information for ERS Tier 6 members under Article 15 PostRetirement Death …
https://www.osc.ny.gov/retirement/publications/1530/post-retirement-death-benefitPost-Retirement Death Benefit – Non-Contributory Plan for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c PostRetirement Death …
https://www.osc.ny.gov/retirement/publications/1506/post-retirement-death-benefitOpinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … town could be exposed to tort liability in connection with operation of the district. Under section 1-b of chapter 574, … NYS2d 364; Brooklyn Park v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-10XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… State Finance Law requires: that the Office of the State Comptroller (OSC) include in the Consulting … information to the contracting agency, the Department of Civil Service (DCS) and OSC; and, that OSC include such … required to disclose, by employment category, the number of persons employed to provide services under a contract for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureOpinion 90-22
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A municipal …
https://www.osc.ny.gov/legal-opinions/opinion-90-22DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… The city’s unemployment rate in December was 11.4 percent, down from a peak of 20.3 percent in June. However, the rate … source at 46 percent of city-funded revenue, adjusted down by $2.5 billion. They are not expected to return to … municipal unions, a budget risk. The city has also drawn down $1.15 billion in contingent reserves to attain balance …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Library’s … The Treasurer does not have access to or custody of the funds maintained in the ACA. The Board inappropriately …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Performance Based Bus Safety Program
… safety and compliance and establish a strong incentive for low-performing carriers to improve their operations. … than 10 percent is rated as Preferred, and each of its buses should receive one full comprehensive inspection and … between 10 and 25 percent is rated as Acceptable, and its buses continue to receive two comprehensive inspections …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programCayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether … residents. The County is governed by a 15-member County Legislature. The County’s budgeted expenditures totaled $134 … engineer technician who are directly involved with the oversight of bridges. The Department’s operating budget was …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4