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Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mDiNapoli: 59 School Districts in Fiscal Stress
… stress in many school districts has declined, especially for those in the most severe condition,” said DiNapoli. “School officials should be commended for working to keep their districts out of financial harm, … significant improvements among several school districts. For example, the districts of Watervliet (Albany), …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… districts are following state requirements for school safety planning, including whether those plans are shared … visited could not demonstrate they had adopted annual safety plans in accordance with SED guidance, held public … plans, appointed some required personnel to district-wide safety teams or trained employees on the plans. “Horrific …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… reports, or 47 percent, were not finished (see Exhibit A in the report); 17 programs requiring independently … them late, although the majority were submitted within two weeks of their due dates. The latest report issued, the … requirements; and Ensure required reports are issued in a timely manner to provide decision makers with relevant …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9) 180-Day Response
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9-response.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45)
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45.pdfFiscal Stress Monitoring System Briefing for Local Governments Presentation
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-local-governments-09-16-21.pdfThe Tourism Industry in New York City
… Employment in the tourism industry declined by 89,000 jobs (31.4 percent) to 194,200 in 2020, from a record 283,200 … jobs in 2019. Tourism accounts for 7.2 percent of total private sector employment and 4.5 percent of private sector … $9.3 19.4% Arts, Culture & Entertainment $5.6 11.7% Local Transportation $8.5 17.7% Miscellaneous $0.5 1.0% Total $47.9 …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityDiNapoli: 82 School Districts in Fiscal Stress
… latest round of scoring designated eight school districts in “significant fiscal stress,” 24 in “moderate fiscal stress” and 50 as “susceptible to fiscal … Wyandanch Union Free School District (Suffolk); West Seneca Central School District (Erie); Corinth Central School …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… budget (February Plan) provides more transparency for spending, addressing years of chronic underbudgeting and … would signal fiscal stress and leave it less prepared for when a rainy day arrives.” The February Plan addressed large, … to overcome, as the City Council has suggested it does not support raising the property tax rate. The …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… The state Office of Children and Family Services (OCFS) is not doing enough to … are in place for children who are placed in the custody of relatives or another suitable person outside the foster … today by State Comptroller Thomas P. DiNapoli. “The Office of Children and Family Services needs to do more to protect …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansOversight of Mental Health Education in Schools
… districts and the education of approximately 2.6 million students statewide. The coronavirus disease 2019 (COVID-19) pandemic has presented many challenges to students, educators, and parents. Children already coping … example, the Department’s 2018 “Mental Health Education Literacy in Schools: Linking to a Continuum of Well-Being” …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… starts in the Accounts Payable module when (1) an AP Processor from the Business Services Center (BSC) or a … voucher is created from another module in the SFS. When an AP Processor saves a voucher that references a purchase … Business Units must address match exceptions before an AP Processor can submit a voucher into workflow. Once a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… provide thousands of people with paid, hands-on training in skilled, in-demand trades, ranging from information technology to … Roberta Reardon and her team for their efforts in promoting New York’s apprenticeship programs.” “We thank … provide thousands of people with paid handson training in skilled indemand trades ranging from information …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachSelected State Agencies’ Roles in Financial Literacy
… selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out … in individuals’ knowledge after participating in financial literacy offerings. We also sought to determine what data these agencies use to evaluate and improve financial literacy offerings. The agencies we selected were the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyDiNapoli: 26 School Districts in Fiscal Stress
… P. DiNapoli's Fiscal Stress Monitoring System. This is a decrease from 59 districts that were listed in stress last year. "While it is welcome news that so few … with more helpful, easy-to-understand information that can help them address specific challenges facing their …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… P. DiNapoli and Bronx Borough President Ruben Diaz Jr. today encouraged Bronx residents to search for forgotten … why Bronx residents should be at Bronx Borough Hall today,” said DiNapoli. “When an individual forgets about an … be turned over to the State Comptroller’s office. Today’s event with Bronx Borough President Ruben Diaz Jr. …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyDiNapoli: 90 School Districts in Fiscal Stress
… The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal … fiscal health, to use these scores as an impetus for more deliberate and careful long-term budget planning.” … 31, 2014. Today’s announcement does not include scores for the dependent school districts in the “Big Four” cities …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDiNapoli: Many Homeless Shelters in Poor Condition
… according to a report on homelessness released today by New York State Comptroller Thomas P. DiNapoli. … immediately according to a report on homelessness released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-condition