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Park Accessibility for People With Disabilities (2021-N-7)

To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.

Executive Order - Inclusion of People with Disabilities

The Office of the State Comptroller is committed to a culture that promotes and celebrates diversity, inclusion and equal opportunity.

Compliance With School Safety Planning Requirements (2018-N-2)

To determine whether the New York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against...

Compliance With Special Education Requirements – Evaluations (2017-N-3)

To determine if the New York City Department of Education evaluated students for special education services within required time frames.

Form B: Contractor's Annual Employment Report with Instructions

OSC Consultant Disclosure Reporting Requirements

Compliance With Freedom of Information Law Requirements

To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA ...

State Revenue Projection with Impact of Coronavirus

Comptroller DiNapoli issued revenue projection for the 2020-2021 state budget which reflects an estimate of economic impact of coronavirus.

Compliance With Jonathan's Law (Follow-Up) (2020-F-26)

To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report, Compliance With Jonathan’s Law (Report 2017-S-67).

XI-A.4 Procurement Card Use – XI-A. Purchasing

… with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in … of this Guide. Process and Transaction Preparation: When online agencies use a PO with the PCard in the SFS, the … on a requisition, which will be carried forward to the PO. Online agencies are required to reconcile credit card charges …

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

Determine whether NFC Development Corporation (Corporation) officials awarded projects in accordance with established guidelines and ensured businesses’ compliance with agreements.

State Comptroller DiNapoli Releases Municipal and School Audits

… and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County)   The lack of complete, … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … decline during the current year because the 2025 adopted budget was not structurally balanced and due to a large …

Hudson City School District – Information Technology (2020M-157)

… and District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy … (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found …

Opinion 89-12

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … circumstances involving a fire district contract. You state that the fire district has retained a professional …

State Comptroller DiNapoli Releases School Audits

… totaling $543,474 out of a sample of 21 totaling $763,413 required by school policy to be competitively purchased. … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … regulations. Auditors determined 136 of the 410 (33%) water outlets identified at select areas, which students, …

Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members

DiNapoli Finds Major Problems with Rochester School District Payments

… The Rochester City School District's payroll processes are disorganized, highly … costing taxpayers, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also found … the district managed its purchases. "The Rochester City School District needs to substantially overhaul how it is …

Helping Hands School – Compliance With the Reimbursable Cost Manual

… Manual (2015-S-45) State Education Department: Mid Island Therapy Associates, LLC  – Compliance with the Reimbursable …

Early Education Center – Compliance With the Reimbursable Cost Manual

… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. The Center is reimbursed for preschool … costs on its CFR, for the Preschool Special Class and the Preschool Integrated Special Class programs (the …

The Alcott School – Compliance With the Reimbursable Cost Manual

… (RCM). We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background Alcott is an SED-approved, not-for-profit special education provider located in Westchester … between three and five years of age. Alcott is reimbursed for preschool special education services through rates set by …

JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by JCC of Mid-Westchester (JCC) on its Consolidated Fiscal Reports … located in Scarsdale, New York, that offers a variety of services to children and adults in the community, … services to children with disabilities between the ages of three and five years. JCC is reimbursed for these services …