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DiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… A non-profit, paid millions by New York City to provide summer jobs and after school programs for youth, violated its contract by charging parents … children, among other troubling findings, according to an audit released today by New York State Comptroller … A nonprofit paid millions by New York City to provide summer jobs and after school programs for youth …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsCaucus 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, … Childcare Services for Children Under Five, January 2026 The Cost of Living in NYC: Food, April 2025 Older Adults …
https://www.osc.ny.gov/reports/caucus2026DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… outpaces hiring among New York City’s municipal workforce, which could have an impact on critical city services and programs, according … outpaces hiring among New York Citys municipal workforce which could have an impact on critical city services and programs according to …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… care centers, nursery schools, Head Start programs, group family or family day care providers, preschool special education … operating the UPK program, or the Office of Children and Family Services, to ensure that UPK providers are complying …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsCollege of Mount Saint Vincent – Tuition Assistance Program
… of Mount Saint Vincent management complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying Manhattan … programs in the liberal arts, as well as in business, education and nursing. The school’s current enrollment is …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programOversight of Career and Technical Education Programs in New York State Schools
… and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational … programs. The audit covered the 2015-16 through 2018-19 school years and additional information through January 9, … competencies and providing hands-on learning in the high school setting. According to a national non-profit entity …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact agreement, except for the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… related to basic needs such as shelter, health care, food and transportation. Often, the result is hunger or food insecurity, which is uncertainty or inability to get enough food because of a lack of resources. The consequences can be … between satisfying basic needs such as shelter health care food or transportation …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… dollars through expert and independent review. Use this reference guide to familiarize yourself with the … recommendations. Avoiding conflict of interest By law, you can’t hire or appoint immediate or close family members of a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsOverlapping Real Property Tax Rates and Levies - FAQs
… Property Tax Rates and Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax tables? Real property … within each city and town. The table also shows the percentage of a school district that is located within a …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsEnterprise Charter School - Procurement (2019M-06)
… [read complete report - pdf] Audit Objective Determine whether School officials used … School officials did not: Always obtain competitive pricing in compliance with the School’s procurement policy or … State Office of General Services contract (State contract) pricing for goods procured. Key Recommendations Comply with …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06New Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… and remitted all recoveries owed to the Department of Civil Service Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by These Our Treasures, Inc. (TOTS) on its Consolidated Fiscal … Special Class programs. For the purposes of this report, these programs are collectively referred to as the SED … scale, and $14,445 in fringe benefits associated with these ineligible salary costs. $89,693 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… should update the employee handbook to include guidance on timekeeping procedures and the accrual and use of vacation … plan that evaluated each project's financial impact on the annual operating budget. The sewer fund did not have sufficient cash to pay $296,000 of new debt service …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1Riverhead Central School District – Financial Operations (2025M-64)
… Central School District (District) Board members (Board) receive complete and accurate financial information in a … Central School District District Board members Board receive complete and accurate financial information in a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, … million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli: Trouble Ahead for Local Governments and Schools
… The COVID-19 pandemic has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … taxes are one of the most important sources of revenue for many of New York’s local governments and are directly …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsOpinion 92-11
… Law, §6-n authorizes the governing board of any "municipal corporation", which is defined to include school districts, … the fiscal year. With certain exceptions, the municipal corporation may make expenditures from the fund for any loss, … Section 6-n(2)(b) provides that where a municipal corporation has previously established a reserve fund under …
https://www.osc.ny.gov/legal-opinions/opinion-92-11