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DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… to the COVID-19 pandemic, they had not resumed as of the end of audit fieldwork in November 2023. School districts did …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsDiNapoli: SED Oversight of Career Training Programs Falling Short
… skills needed to succeed in future jobs by providing hands-on learning in high school,” DiNapoli said. “Unfortunately, … them for the jobs that are most needed or pay the best. My auditors found numerous ways in which the State Education … each year. About 6 percent receive a CTE endorsement on their diploma, showing they have met the academic and …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… by the mandated deadlines. The audit covered the period from November 2019 to June 2025. “New York state and the City … a building’s annual GHG emissions. Auditors reviewed data for a random sample of 151 covered buildings and found that … that includes a sustainability map, allowing users to search for any building address within New York City to …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… total debits (+) must equal total credits (-). A positive dollar amount is a debit (increases expenditures/decreases revenue) and a negative dollar amount is a credit (decreases expenditures/increases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewAudit Committee Charter Guidance and Template
… for review and action on audit reports remains with the full board. Mission This section of the charter should …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-template2023-2024 Annual Report on Audits of State Agencies and Public Authorities
… As required by law this annual report summarizes the results of all the State agency … by the Office of the State Comptroller from October 1 2023 through September 30 2024 …
https://www.osc.ny.gov/state-agencies/audits/2023-2024-annual-report-audits-state-agencies-and-public-authorities2024-2025 Annual Report on Audits of State Agencies and Public Authorities
… by law this annual report summarizes the results of all the State agency and public authority audit reports …
https://www.osc.ny.gov/state-agencies/audits/2024-2025-annual-report-audits-state-agencies-and-public-authoritiesDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… and could not have IIDs installed. The department’s full response, and the auditors’ comments to the response, are included in the full audit. Read the audit, Oversight of Persons Convicted of …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… to the Office of the State Comptroller (OSC). OSC’s Bureau of State Expenditures audits and processes agencies’ … procedure to ensure the attachments (i) retain the integrity of the original documents, (ii) support legitimate … regarding OSC’s access to records, please contact the Bureau of State Expenditures’ Customer Service Help Desk at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… and kills North American ash species including green, white, black, and blue ash. …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… concerns about residents raised by DiNapoli’s audit. The full audit can be found at …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housing30% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeOpinion 89-1
… Compensation (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time … (authority to convert into cash upon death in service) -- Sick Leave (authority to convert into cash upon death in … to the extent inconsistent. You ask whether a town may pay to the surviving spouse of a deceased town highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-1DiNapoli Audit Finds Gaps in NYC School Safety Planning
… there are gaps that must be addressed. Schools large and small need to do everything possible to protect students and … SAVE Act and state regulations. For example, DOE does not require school safety plans to be submitted within …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… 2018 and expects to use a portion of the funds to hire a full-time staff person to improve its oversight of emergency … reliable for all local law enforcement agencies. SED’s full response is included in the final audit. Read the report …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningDiNapoli: New York on Stronger Financial Footing
… approximately $115 million transferred from the Mortgage Insurance Fund for housing and homelessness programs and … charter schools within the City. Gives the Department of Health complete control over federal Medicaid waiver funds … next two years. Budget language for this and certain other health-related contracts removes reviews by the Office of the …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingDiNapoli and William Glasgall Op-Ed
… Volcker Alliance , a nonprofit based in New York City. The full op-ed is below: In 2020 and 2021, the federal government …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOversight of Residential Domestic Violence Programs
… regulations. Our audit covered the period January 1, 2015 through October 20, 2017. Background OCFS’ Division of Child … a residential DV program. DV programs are run by various not-for-profit agencies across the State. During our audit … that affected our audit risk assessment and conclusions, but also by presenting us with contradictory information, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsSelected Management and Operations Practices
… 2011 (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York … power allocations that it offers to RNY applicants, but not the power they actually accept. NYPA also reports job … Identify resources available within NYPA that can conduct an independent and objective review of the models …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesControls and Management of the Unemployment Insurance System
… law. In March 2020, Executive Order 202.8 – New York State on PAUSE – directed the temporary closure of all … Benefit Accuracy Measurement (BAM) program and reported on the U.S. Department of Labor (USDOL) website, for the … their management of and response to fraudulent claims on the UI system, including: Support for $36 billion in …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-system