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English Language Learners Programs

… is adequately overseeing whether school districts are providing services to English Language Learners as … Education Department (SED) data shows that ELL enrollments are on the rise in New York, with the number of ELL students … to ELLs in New York State. Under Part 154, students are generally entitled to receive an education in the school …

https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programs

State Comptroller DiNapoli Releases Municipal and School Audits

… and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of complete, … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … decline during the current year because the 2025 adopted budget was not structurally balanced and due to a large …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-audits

Implementation of the Dignity for All Students Act

… 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). Background DASA took effect on July 1, 2012 with the goal of providing public elementary and secondary school students in New York State with a safe and supportive environment free from …

https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-act

Division of Housing and Community Renewal Bulletin No. DH-62

… Code Missing Increment Code Invalid Inc Code not in Anniv Dt range Sal Below Hiring Rate Sal At or Above Job Rate If an … Code Missing Increment Code Invalid Inc Code not in Anniv Dt range Sal Below Hiring Rate Sal At or Above Job Rate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performance

Opinion 99-5

… Brind, Counsel, State Education Department, in support of Senate Bill No. 1500; emphasis added). Thus, it appears that …

https://www.osc.ny.gov/legal-opinions/opinion-99-5

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Berkshire – Town Clerk (Tioga County) The town clerk did not properly safeguard taxpayer funds. As a result, auditors … budget are reasonable. Additionally, town officials have increased the real property tax levy for the general …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits

VI.1.A Budgetary Chartstrings – VI. Budgets

… The Chart of Accounts (COA) is the foundation of the SFS and provides the State with an organized structure for identifying financial … – Using Tree Viewer published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … The Chart of Accounts COA is the foundation of the SFS and provides the State with an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstrings

City of Poughkeepsie – Audit Follow-Up (2013M-30-F)

… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in … City of Poughkeepsie Audit FollowUp 2013M30F …

https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-f

Poland Central School District – Procurement (2015M-355)

… Purpose of Audit The purpose of our audit was to examine the District’s procurement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355

Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)

… The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed by an … reasonable budgets and managed fund balance responsibly in accordance with statute. Key Recommendations There are no …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313

Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)

… of Seneca Fall’s (Town) progress, as of September 2022, in implementing our recommendations in the audit report released in September 2019. Background The Town is located in Seneca …

https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-f

East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)

… audit follow up east ramapo school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107

East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)

… audit follow up east ramapo school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-f

CUNY Bulletin No. CU-688

… of this bulletin is to notify agencies of an automatic union dues increase. Affected Employees Employees represented by the Service Employees International Union (SEIU), Local 246, in the skilled trade titles of Auto … of this bulletin is to notify agencies of an automatic union dues increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-688-service-employees-international-union-seiu-local-246-dues

Town of Green Island – Justice Court Operations (2016M-349)

… 30, 2016. Background The Town of Green Island is located in Albany County and has approximately 2,600 residents. The … Town Board. The Town’s Justice Court collected $333,922 in fines and fees and $15,498 in bail during our audit period. Key Finding Town Justices …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349

State Agencies Bulletin No. 1245

… processing of the April 2013 Performance Advances and provide instructions for payments not processed … BU03 Institutional Services BU04 Division of Military and Naval Affairs BU47 Effective Date(s) The April 2013 … Advances will be paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1245-april-2013-civil-service-employees-association-csea-performance

State Agencies Bulletin No. 2165

… dated 06/06/2023 covering PEF employees at the NYS School for the Blind and NYS School for the Deaf provides additional payment information …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-payment

Division of Housing and Community Renewal Bulletin No. DH-85

… be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … 2017 DC37 Performance Advance, the increment code will be updated automatically to indicate the employee’s eligibility … date. Eligible employees who are on a Paid or Unpaid Military Stipend Leave or a Military Leave on the payment …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-85-april-2017-district-council-37-dc37-performance