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Oversight of Private Career Schools
… The intent of these career schools is to provide graduates with technical and other skills necessary to find and … tuition, to be registered or licensed. The Bureau works with prospective schools to guide them through the … schools in New York State. The Bureau often did not comply with provisions of the Education Law and internal policies …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsOversight of School Fire Safety Compliance
… State Education Law, the State Uniform Fire Prevention and Building Code, and Department regulations. These include requirements for mandatory building and fire inspections, fire drills, and other fire … Board of Cooperative Educational Services (BOCES) school building must be inspected annually by qualified fire …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2017. About the Program … disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualMental Health Education, Supports, and Services in Schools (Follow-Up)
… included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report … charter schools). DOE recognizes the importance of mental health well-being in the school setting, stating on its webpage that “Mental health impacts not only our students but our families, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Empower’s CFRs for the 3 fiscal years ended June 30, 2020. About the Program Empower is a not-for-profit special education provider located in Niagara … of the Cerebral Palsy Associations of New York State. For the purpose of this report, these programs are referred …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualFranklin Square Union Free School District – Website Transparency (2025M-93)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93DiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… greater uncertainty for school districts, health care providers and local governments this year than ever before, … picture. Tax revenues will be substantially lower in the near term because of the pandemic, and likely well beyond. …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesComptroller DiNapoli Releases School Audits
… audits of the Caledonia-Mumford Central School District , Genesee Valley Board of Cooperative Educational Services , … Central School District – Online Banking (Genesee County) Although the district’s policy indicates that … neither has received Internet security awareness training. Genesee Valley Board of Cooperative Educational Services – …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… audit issued in September 2015 found significant issues with medical records provided by a physician to support his … (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost Manual (2016-S-86) The center … provides preschool special education services to children with disabilities who are between three and five years of …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town supervisor … town and county operations in a timely manner. The tax collector did not remit taxes to the town supervisor at least weekly, as required by state law. The tax collector made one payment totaling approximately $800,000 to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Binghamton Housing … and TOV highway funds, respectively. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 572
… the agency. If there are any changes to the above fields for a transaction, the report entry will be Change . For changes, the "before" information and the "after" … is an addition to the page, the report entry will be Add . For additions, the "before" information will appear as blank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 2000-3
… special district final orders with State Comptroller) TOWN LAW, §§194, 195, 209-f, 209-g: A town clerk must cause to be … a district pursuant to articles 12 or 12-A of the Town Law, irrespective of whether the establishment or extension … or extension of a town special district under Town Law, article 12 is required to be filed with the Office of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State … and William Glasgall, Senior Director, Public Finance, at the Volcker Alliance , a nonprofit based in New York City. … The Bond Buyer published an oped from New York State …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edCUNY Bulletin No. CU-547
To notify agencies that newly established FICA tax deficiency repayment plans using Deduction Code 582 CUNY SSMedicare Deficiency will have a deduction rat
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Comptroller DiNapoli Releases Municipal & School Audits
… village officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit … exceeded their earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango … Officials did not adequately secure or properly procure fuel and motor oil inventories. Had officials properly …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… billion New York State Common Retirement Fund (Fund), on how best to mitigate investment risks stemming from … of the Nathan Cummings Foundation and for many years served on the board of trustees of the College Retirement … and senior partner of KKS Advisors, and a former Standards Council Member at the Sustainability Accounting Standards …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Agencies Bulletin No. 1493
… the prior obligation will be converted to Deduction Codes 500 NYS/SCF (Medicare Deficiency) Flat Rate and 501 NYS/SCF … active FICA repayment obligations under Deduction Code 500 NYS/SCF (Medicare Deficiency) Flat Rate and/or 501 … FICA on or after September 1, 2016, using Deduction Code 500 NYS/SCF (Medicare Deficiency) Flat Rate and/or 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyDiNapoli Releases Report on NYS Executive Budget
… the disruption caused by the COVID-19 pandemic, the state’s finances have stabilized, and the Division of Budget (DOB) … are reasonable and appropriate, providing a critical check on poor fiscal management and bond structuring choices that … risks, the growing structural imbalance, overreliance on unrestricted reserves, costly and inappropriate debt …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budget