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Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. The Child …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementOpinion 88-38
… in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. We have … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. In our …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Rockland County – Budget Review (B23-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… Fitch Ratings, again shows that New York state’s finances are headed in the right direction. "The new AA+ rating for … Fitch Ratings again shows that New York states finances are headed in the right direction …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationDiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… The Jackson Heights area is one of New York City’s most diverse communities with … success, some challenges remain. The Jackson Heights area is living proof of the positive economic and cultural … our communities.” Immigrants represented 60 percent of the area’s population in 2017, much higher than the citywide (37 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesCity of Olean – Budget Review (B1-16-2)
… budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Financial Toolkit for Local Officials
… Local government and school district leaders are faced with …
https://www.osc.ny.gov/local-government/financial-toolkitRecommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… not maintain control of his electronic signature, there is an increased chance of unauthorized checks being signed. … signature to sign 3,621 non-payroll checks totaling $26.7 million. The treasurer did not maintain custody or … the district’s regulations for AUP state that personal use is prohibited. As a result, the likelihood that a user’s …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… Card Use Keep all cards in a secure location, such as a locked desk drawer, when not being used by authorized …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudPlanning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… October 2022, Timothy Gritman, 57, stole $110,897 in pension benefits from the New York State and Local Retirement … attempt to disguise himself as him in order to collect his pension and Social Security payments for more than four … will continue to bring anyone who seeks to defraud the pension system to justice.” “Timothy Gritman chose dollars …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityXI-A.3 Purchase Orders – XI-A. Purchasing
… of purchase orders. Overview A purchase order (PO) is an ordering document authorizing a vendor to provide goods … which includes selecting the unit of measure that is in accordance with the contract or most closely associated to what is being purchased. For example, when an agency creates a PO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersCourt Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for … To determine if the Office of Court Administration is ensuring court facility aid and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… balance of payments, after a long history of sending more tax dollars to Washington than it receives back. For every tax dollar paid to Washington in FFY 2023, the state received … history of New Yorkers sending more of their hard-earned tax dollars to the federal government than they get back.” …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesServices to Workers Under the Worker Adjustment and Retraining Notification Act (2022-S-11) 180-Day Response
To determine whether the Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act, and is effectively overseeing employer compliance with the Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s11-response.pdfState Agencies Bulletin No. 1364
… the refund amount (total boxes 4 - SS tax and 6 - Med tax) for each employee. Complete Section A of Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxCOVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… lowest in the United States for uninsured residents. This is good news,” DiNapoli said. “However, if current enrollment … to have access to the health care they need.” Medicaid is a federal, state and local government-funded program that … Trends The federal share for most Medicaid services is determined by the Federal Medical Assistance Percentage …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… that can issue parking summonses within New York City (NYC). During fiscal years 2017 through 2019, DOF processed … for collecting fines and fees for violations issued within NYC, and also the Outside Collection Agency/External Inquiry … from respondents who have New York plates and live within NYC. DOF refers other cases to the NYC Law Department, which …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… are providing the required services for students learning English, according to an audit released today by State … New York City were providing the required services to English Language Learners (ELLs). "New York can do a better … job when it comes to helping students who are learning English and close the achievement gaps — including lower …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programs