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English Language Learners Programs
… Objective To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required. The audit covered the period from July 2019 through November … To determine whether the State Education Department is adequately overseeing …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 2000-8
… can help ensure that such contracts are awarded in the best interests of the county (see 1996 Opns St Comp No. 96-6, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Richburg-Wirt Fire District – Board Oversight (2025M-73)
… bidding for the purchase of an off-road utility vehicle (UTV) for approximately $28,000 as required, and as a result, may have paid more for the UTV than necessary. For example, we found a local vendor who offered a similar UTV for approximately $8,000 less than what the Board paid. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Opinion 2008-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1State Comptroller DiNapoli Releases School Audits
… School District , Lynbrook Union Free School District , North Collins Central School District , North Salem Central … totaling $198,788 to determine whether rates charged and services rendered agreed with applicable contracts, invoices … adhere to bidding requirements when procuring goods and services. Auditors sampled 30 vendors who were paid …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Other Bulletin No. 83
… Purpose: The purpose of this bulletin is to provide the State University … Service Law, Article 8, Section 131 and the Division of the Budget Bulletin D-1153 provide for payment of performance advances effective April 1, 2025, to eligible … The purpose of this bulletin is to provide the State University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… agencies must notify BSAO - Cash Management Unit via email at [email protected] . The bank name and bank … account number (last 4 digits) should be included in the email. The bank account will be marked as closed in Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceCamden Central School District – Financial Condition (2016M-51)
… District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Hempstead – Budget Review (B7-13-13)
Village of Hempstead Budget Review B71313
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13State Comptroller DiNapoli Releases Audits
… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City’s fiscal year (FY) 2024 preliminary budget … economic recovery. “Given better than anticipated revenue, New York City had a chance to set aside additional funds in …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Comptroller DiNapoli Releases Municipal Audits
… Town of Crawford – Town Clerk (Orange County) The former clerk did not properly account for, report, … were not always accurate and supported and leave accrual benefits were not clearly authorized. The highway … financial decisions. The recent audit found the supervisor has continued to not maintain the accounting records and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… standing for re-election at companies that have no women on their boards. In situations where a company has just … that hundreds of publicly-held U.S. companies have no women directors," DiNapoli said. "We're putting all-male … shares in more than 400 public companies that have no women on their boards and more than 700 companies that have …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsTown of Machias – Supervisor’s Financial Duties (2021M-98)
… monthly financial reports to the Board, which include a detail of money received and disbursed. Ensure appropriate …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through March 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287State Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: NYC Human Resources Administration (HRA) and the Office of Temporary and Disability Assistance (OTDA): … also determined that changes were necessary to reduce the number of overturned HRA determinations and costly, and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … does not routinely receive and review certain reports to facilitate the reconciliation and verification of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Oversight of Chronic Absenteeism
… actions to address chronic absenteeism within New York school districts. The audit covers the period April 1, 2014 … as a student missing at least 10 percent of enrolled school days. Student absences, attributed to things like poor school performance, bullying, and unwelcoming school …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismVillage of Speculator – Financial Condition (2013M-381)
… Village’s financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 … for the 2013-14 fiscal year are approximately $1.7 million. Key Findings The Board did not develop sound revenue …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Opinion 2000-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the payment by a village of certain legal fees incurred by village police officers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1