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Oversight and Monitoring of the Universal Pre-Kindergarten Program
… is based on a State Education Department grant. The funds must be used for the sole purpose of implementing the … and claiming expenses. DOE officials were provided with a list of the UPK programs that we selected for review. We … and used solely for the UPK program and that unspent funds are returned to the DOE. ¹ In fall 2017, NYC expanded …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programReporting of Billboard Income (Follow-Up)
… routinely obtained and reviewed a Department of Buildings list of properties with billboards. We obtained such a … reported to Finance. Subsequently, Finance began using the list and, as a result, identified $9 million of additional …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids-Centric, Inc. (Kids-Centric) on its Consolidated … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … and pays for its services using rates established by SED. The rates are based on the financial information that …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualAmusement Park and Fair Ride Safety
… rides offered at fixed-based amusement parks, the New York State Fair, and many county fairs are properly inspected and … We conducted site visits at 53 locations across the State covering almost 1,000 rides and found each of the rides … and Markets: Electronic Ticket Sales at the 2011 New York State Fair (2011-S-37) … To determine if the Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyState Agency Small-Dollar Purchases (Follow-Up)
… recommendations included in our initial audit report, State Agency Small-Dollar Purchases (2009-S-56). Background … that existed in 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. Of 315 …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followProcurement and Contracting Practices (Follow-Up)
… the procurement and contracting practices of the New York State Office of Information Technology Services (ITS), formerly known as the New York State Office for Technology, resulted in the best value for … instances, transgressions appeared to have been motivated by personal gain and may have violated the ethics standards …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followManagement of Energy Consumption (Follow-Up)
… 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followState Comptroller Thomas P. DiNapoli Statement on Mayor de Blasio's State of the City Address
… "Mayor de Blasio has managed the city’s finances responsibly and … challenging times and New Yorkers need leaders like Mayor de Blasio." … Mayor de Blasio has managed the citys finances responsibly and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-mayor-de-blasios-state-city-addressOpinion 90-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … publish the minutes of a town board meeting must be made by the affirmative vote of a majority of all the members of the town board, and not by the town supervisor acting unilaterally. The town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Selected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public … guidelines. Our audit covers the period January 1, 2010 to February 28, 2014. Background The New York State …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesLaSalle School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the LaSalle School (LaSalle) on its Consolidated Fiscal … calculated, adequately documented, and allowable under the State Education Department's (SED) Reimbursable Cost Manual … Education Law, providers such as LaSalle are reimbursed by local school districts based on tuition rates established …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualAccounts Receivable Collections
… collects delinquent accounts receivable that are referred by state agencies. Our audit period was April 1, 2008 through …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsOpinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … equipment previously given as an unconditional gift by a fire company to the fire district. This is in response … and school districts from making gifts or loans of their money or property to or in aid of any individual, or private …
https://www.osc.ny.gov/legal-opinions/opinion-91-19MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Purpose To determine whether the expenses incurred by Metropolitan Transportation Authority (MTA) Headquarters … around the New York City metropolitan area. It is governed by a 23-member Board of Directors, whose members are … by the Governor with the advice and consent of the State Senate. The MTA has six constituent agencies, including …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesOpinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties … "does not involve the expenditure of a large amount of money."]). Accordingly, when a town proposes or is required …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Purpose To determine if the Empire State Development Corporation’s … MWBE goal plans and utilization reports, which are used to prepare an overall MWBE program report to the Governor and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programOversight of Persons Convicted of Driving While Intoxicated
… to the Child Passenger Protection Act (Act), as prescribed by Section 1192 of the Vehicle and Traffic Law, persons … In New York City, persons convicted of DWI are monitored by either the Queens District Attorney’s Office or the New … City Department of Probation (Probation), as determined by the sentencing judge. The IID connects to the vehicle’s …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedOpinion 2007-4
… issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede village budget procedures) MUNICIPAL FUNDS -- Budget Procedures (authority to supersede in … and certain other local governments to establish reserve funds for various stated purposes (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 88-59
… No. 79-413, unreported; 34 Opns St Comp, 1978, p 114). Funds for such an increase may be provided by transfers from … Finance Law (Village Law, §5-520[4]). In this regard, the funds may be made available by a reduction in the salary …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Mission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is achieving its performance measures … (Authority) is a public benefit corporation created by the State Legislature in 1950 to build, operate and …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measures