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Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … [pdf] . Purpose of Audit The purpose of our audit was to determine whether school districts are adequately controlling access to their Student Grading Systems (Systems) for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Contributions – Special 20- and 25-Year Plans
… Tier 5 and 6 members in this plan, the contribution rate is based on earnings.* These are mandatory contributions and … retire. The contribution rate in the Section 383-e plan is higher than contribution rates for Tier 5 and 6 members in … for Tier 6 Members If your date of membership is on or after July 1, 2025, you are automatically enrolled …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… program from Sept. 2017 to Dec. 2019. The program included ticket giveaways for Buffalo Bills, Buffalo Sabres and … members, employees and other individuals. The average ticket costs, including the amount spent on concessions, was …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksCost-Saving Ideas: How to Reduce Energy Costs
… may also find cost savings through cooperative purchasing arrangements with other municipalities and school districts. Several such arrangements are already in place. Contact your county purchasing agent for more information about these arrangements. Note: There is no general statutory authority …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsNew York City Department of Housing Preservation and Development: Mitchell-Lama Vacancies (2020-N-2)
To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20n2-response.pdfSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… New Yorkers can find out if they are owed some of the state’s … State Comptroller Thomas P. DiNapoli announced today. “New York has $12.5 billion in unclaimed fund accounts. We … its rightful owners,” DiNapoli said. “The money belongs to New Yorkers. We want to give it back.” Representatives from …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsCitywide Payment Services and Standards – Controls Over Payments
… July 2019 through November 2022. About the Program DOF is a revenue service, taxation, and recording agency. Its mission is to administer the tax and revenue laws of the City of New … within DOF’s Division of Treasury and Payment Services, is to deliver a citywide service for the acceptance of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School did not: Correctly calculate State aid attributable to students receiving special education services. As a … (SED) guidelines. Use the correct number of school days to calculate tuition for 85 students who attended the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … have been calculated correctly. Adopt a written policy and prepare and enforce written procedures for students’ …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… Objective To ascertain the total expenses incurred in administering the … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose … they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDual Employment
… Purpose To determine whether Office for People With Developmental … 2009 through March 9, 2012. Background OPWDD's mission is to help people with developmental disabilities live richer … and supporting people in ways that allow access to needed supports and services. As of October 2012, OPWDD …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentApplication for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdfDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… New York State has more than 7 million acres of farmland, and many of its … are to our food supply and environmental health. The state has designed a program to protect their declining … past three decades, the honey bee population in New York has declined drastically, in large part due to invasive pests …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programSecurity Self-Assessment – Information Technology Governance
… evaluating the answers. For example, one of the questions is, “Were all computer users provided IT security training?” The question is followed by a prompt to record the date(s) of training and … For example, if an up-to-date list of computer hardware is maintained, you could obtain a copy of the inventory …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli: Monster Beverage Needs To Diversify Board
… and racial diversity on its board. The Fund's proposal is co-sponsored by the Connecticut Retirement Plans and Trust … a board fails to be responsive to its shareholders, it is often symptomatic of larger, systemic problems in the … one diverse candidate to serve on the board since then. It is past time for Monster Beverage to follow through on its …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) … provider of preschool special education services to children with disabilities who are between three and five … To determine whether reported costs submitted by Behavior …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … 2012. Background Aspire provides a wide range of services to children with disabilities from birth through age 21, … between the ages of three and five years. Pursuant to the State Education Law, providers such as Aspire are …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualImplications for the Future – 2021 Financial Condition Report
… the COVID-19 pandemic was short-lived, employment has yet to recover fully. During March and April 2020, nearly 2 … jobs were regained. No region of the State has returned to pre-pandemic employment levels with New York City trailing … 500,000 jobs. Economic forecasts are inherently subject to risk, but the path of the coronavirus pandemic will …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… directly with providers. The expenditure of these funds is governed by the Aid to Localities Spending Plan Allocation … CFR for compliance with appendices of the CFR Manual. ILI is a not-for-profit provider serving Dutchess, Orange, … and other information reported by providers on their CFRs is accurate, documented, properly calculated, and allowable …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-inc