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Oversight of School Fire Safety Compliance
… oversight to ensure school compliance with required fire safety procedures including inspections, reporting, and … The Department is responsible for overseeing school fire safety and for ensuring schools comply with fire safety provisions established in State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceRichburg-Wirt Fire District – Board Oversight (2025M-73)
… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire … 2025 fiscal years was $102,007. Audit Summary The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Develop and adopt required policies, including an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Nursing Home Surveillance
… government’s Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. Division … are unannounced and must be conducted at least every 15.9 months pursuant to CMS guidance. Complaint surveys … of enforcement actions available to it under both State law and CMS guidelines, choosing to not levy fines for well …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceOpinion 90-7
… INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND … any other separate corporate instrumentality or unit of government...". The IDA in question was established in 1976 … therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Vertus Charter School – Information Technology Asset Management (2025M-9)
… the audit period? Audit Period July 1, 2023 – January 16, 2025 Understanding the Program Schools purchase a wide … certain asset-identifying information, such as an asset’s serial number, make and model, location, employee assigned, … action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… (DHS) is effectively monitoring its contract with Church Avenue Merchants Block Association, Inc. (CAMBA) to ensure … DHS is effectively monitoring its contract with Church Avenue Merchants Block Association Inc CAMBA to ensure …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueOpinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department … police department may delegate that authority to the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 93-12
… MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - where spouse accompanies school board … OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending … district may not authorize the incurrence and payment of travel and lodging expenses of the spouse of a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Medicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… submitted by MCOs using four standard Health Insurance Portability and Accountability Act-compliant transaction sets …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemState Agencies Bulletin No. 2229
… Services Unit (BU04), Division of Military and Naval Affairs Unit (BU47), Professional, Scientific, and Technical … 361 of the Laws of 2022, which implemented the 2021 - 2026 Agreement between the State of New York and CSEA, and … 190 of the Laws of 2023, which implemented the 2023 - 2026 Agreement between the State of New York and PEF and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… temporary or seasonal employment in the agricultural or fishing industries. Annually, about 5,400 migrant children …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programDiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… making other improvements to the village hall. The village only paid the COs for two days of work and required them to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… common crime that regrettably often follows the death of a family member,” Buchanan said. “This defendant stole nearly … a longtime Brooklyn resident who had worked for the State Insurance Fund from 1985 until her retirement in 2005. She … death. Instead, the retirement system received a change of address form purportedly signed and dated by the deceased. At …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysState Comptroller DiNapoli Releases Municipal & School Audits
… board members did not complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of New York State Forest Tax Programs (Follow-Up)
… and environmental resource of major importance and that only eligible properties receive local tax exemptions. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followLinkNYC Program Revenues and Monitoring (Follow-Up)
… in our initial audit report, LinkNYC Program Revenues and Monitoring (Report 2019-N-5 ). About the Program The New York City Office of Technology and Innovation (OTI), formerly the Department of Information Technology and Telecommunications (DoITT), is the technology core of New …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followInvesting in New York
… Managed by Hamilton Lane, and other investors include TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara … challenged areas of the State. Contact Carolyn Au Executive Vice President and Chief Operating Officer The …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… were unemployed in 2022 compared to 3.4% nationally. Black mothers in the city are the hardest hit, facing an … in New York City before, during and after the pandemic with the rest of the state and the nation. In 2022, the labor … of 62.2%. Employment outcomes vary by race and ethnicity. Black mothers faced the largest spike in unemployment during …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) The significant revenue and expenditure projections in the city’s 2023-24 proposed budget are reasonable. However, certain revenue and … service and maintenance to vehicles the company did not own or could not provide support for; $11,258 for Christmas …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsCity of Lockport – Budget Review (B21-1-9)
… liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The … City officials project operating losses in the general, water, sewer and refuse funds. The City’s fund balance policy … $90,000 for street maintenance and $91,000 for water filtration and distribution. The total overtime appropriation …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9