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Course Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … In addition, 13 of 25 officials told us they do not offer online or hybrid courses (courses encompassing both classroom …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsOpinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents … opinion, efficiency or economy will be served. This is in reply to your letter requesting our opinion on the … make and size of loader tires. The reasons recited in the proposed resolution to support standardization are …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Village of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… audit highlighted the need for county officials to develop a balanced budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli: Wall Street Bonuses Slip From 2006 Record
… individual and by firm, ranging from hundreds of dollars for clerical and support staff to tens of millions of dollars for high performers and key executives. Bonuses in 2007 will be dramatically lower for workers in mortgage-related businesses, but higher for …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordLead Poisoning Prevention Program
… during the period January 1, 2014 through August 7, 2018 and follow-up activities done by the local health departments … can include anemia, hearing loss, lower IQ, growth and behavioral problems, kidney damage, and even death. In New York State, the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programArea #7 – Access Controls – Information Technology Governance
… such as a particular software program or database. For example, access controls can be implemented to limit who … what level and type of protection is appropriate for various resources (e.g., data) and who needs access to … to very few individuals who have a valid business need for such access; and IT users are restricted from performing …
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
… is examining ways to integrate financial literacy across academic disciplines throughout a student’s academic career. Students should learn … its value; how to save, invest and spend; and how to budget as the number of financial decisions increase and as …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsDiNapoli Report Examines State School Aid Trends
… GEA’s effect on high-need districts more quickly than on average or low-need districts. For the upcoming 2016-17 state … the state’s share was 35.9 percent, consistent with the average for the ten most recent years, while local revenues … formula changes during the last ten years; In 2015-16, lottery aid is expected to total $3.2 billion, approximately …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsState Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – Town … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 88-37
… to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 Opns St Comp, … usefulness are set forth in section 11.00(a). A five-year period of probable usefulness is established by … quoted language, we have expressed the view that the five-year period of probable usefulness established for motor …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases State Audits
… audits have been issued: Department of Agriculture and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The department has adequate procedures … that were not in compliance with various regulations and policies; and $416,314 in improper payments for claims …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsADAPT Community Network – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and included certain … June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… The New York City Department of Health and Mental Hygiene (DoHMH) did not … the need for the city's Department of Health and Mental Hygiene to live up to safety standards for handling …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 generated by … by State Comptroller Thomas P. DiNapoli. The findings of the Comptroller’s audit and investigation have been … this individual’s bank account,” said DiNapoli. “This type of flagrant behavior went undetected because the town lacked …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillUnified Court System Bulletin No. UCS-46
… Entry procedures. Affected Employees Eligible employees in Bargaining Units SY, SR, DR, F8, 87,G9 and 86 Effective … check dated June 20, 2001 There will be no direct deposit for this payment Background Information Chapters 69, 70, and … bargaining units in the Unified Court System, provide for Uniform Allowance payments to eligible employees. Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentComptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: MTA Not Holding Paratransit Contractor Accountable
… when the MTA does not hold the contractor accountable for repeated errors,” said DiNapoli. “By not penalizing … and recurring mistakes, there is no real incentive for the contractor to improve its practices. I urge MTA … provides travel planning and transportation accommodations for more than 150,000 eligible AAR customers who are unable …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableXII.6.E Making an Emergency Payment – XII. Expenditures
… a waiver from advertising in the New York State Contract Reporter, OSC must approve the exemption. See Chapter XI, … exemption from advertising in the New York State Contract Reporter. Create a single payment voucher using the emergency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentDiNapoli: 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 … To download a county-by-county breakdown of tax levy data, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-cap