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DiNapoli Report Examines State School Aid Trends
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in … Thomas P. DiNapoli which examined school aid patterns and trends in New York. “School aid is the largest single … of a ruling by the State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 88-37
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Periods of Probable … is purchased to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Subway Wait Assessment
… to provide evenly spaced subway service in conformance with the headways (time between trains) in the official … Subways maintains the evenness of service and compliance with the schedule. Key Findings The MTA has stated that “wait … assessment” is the best way to measure customer experience with respect to service reliability. However, wait assessment …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentArea #7 – Access Controls – Information Technology Governance
… prescribe who or what computer process may have access to a specific IT resource, such as a particular software program … containing employee names and Social Security numbers. The first step in implementing adequate access controls is … should establish and follow a process for revoking access by immediately disabling unneeded user accounts and removing …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Newsday on Monday published an op-ed from New York State Comptroller Thomas P. DiNapoli and New York State … that could impact their long-term financial success and quality of life. There is no question that investing in …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: … system is not complete or accurate; some program staff do not receive required training; and program recipients’ treatment plans are not completed on time, with required team leaders’ approvals. As a result, …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… report – pdf] Audit Objective Did Commack Union Free School District (District) officials identify, report and implement … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Oversight of Information Technology Consultants and Contract Staffing
To determine if the Office of Information Technology Services is adequately monitoring information technology services procured from consultants and
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingADAPT Community Network – Compliance With the Reimbursable Cost Manual
… known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended … in compensations costs for six employees that should not have been charged to the SED cost-based programs. These nine …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… misused as much as $50,000 generated by the town’s senior center, according to an audit released today by State … The former director and certain senior center members and staff also failed to reimburse the town for two cruises, a … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… audit also found that the agency did not always follow up on violations to confirm they were corrected. "New York City … with registered radiation equipment. DoHMH did not have records for two of them. Of the remaining 51 hospitals, five did not have registration certificates for the current and the prior …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysUnified Court System Bulletin No. UCS-46
… 87 and G9. To be eligible, such employees must be active on the payroll, or on Workers' Compensation Disability Leave, in an eligible title on May 31, 2001. Refer to Teri Collins' memo to payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentCompliance With the Safe Schools Against Violence in Education Act
… City are properly and accurately reporting statistics on crime and incidents to the State Education Department … 16, 2014. Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to … unsafe. The Department posts incident data and the list of persistently dangerous schools on its website, and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actComptroller DiNapoli Releases Municipal Audits
… court’s cash collection, recording and reporting process with minimal oversight. As a result, the clerk was able to … minimal amounts for contingencies, which provided the city with minimal flexibility to address revenue shortfalls or … uncollectible taxes. The city’s proposed budget complies with the tax levy limit. Niagara County Court and Trust – …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1XII.6.E Making an Emergency Payment – XII. Expenditures
… Units how to process vouchers to vendors when an emergency procurement exists and the vendor cannot be added using the … occurs where health and public safety or the conservation of public resources is at risk and an immediate payment is … the exemption. See Chapter XI, Section 14 – Procurement Opportunities of this Guide for information on obtaining OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Agencies Bulletin No. 1891
… of the processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2021. Affected Employees … Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021Unified Court System Bulletin No. UCS-292
… gross wages, for tax withholding purposes, and reflected on the 2020 Form W-2 (Wage and Tax Statement). Effective … of the application of the prepaid legal benefit, will not have their Form W-2 (Wage and Tax Statement) wages (Federal, … earnings code and associated value will be displayed on the agency’s payroll register and employee’s paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Fewer Counties Exceeding Tax Cap
… of the past four years. “Counties are holding the line on property taxes,” said DiNapoli. “If inflation continues … there is wide variation from one community to the next, on average, property taxes are the second leading source of … in 2015. During this time frame, 27 counties (47 percent) have exceeded the tax cap at least one time. Delaware County …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… (GCS), a contractor who mishandled customer service calls and provided inaccurate travel planning information to … when the MTA does not hold the contractor accountable for repeated errors,” said DiNapoli. “By not penalizing excessive and recurring mistakes, there is no real incentive for the contractor to improve its practices. I …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableState Agencies Bulletin No. 2000
… of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-files