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College Readiness (Follow-Up)
… of students whom it has determined to be college ready has continuously lagged. For example, in 2019, while … citywide graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide … college ready. In general, college readiness refers to the set of skills, behaviors, and knowledge a high school student …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… percent) are located in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels to house a substantial portion of their homeless populations. In … use of resources to inspect temporary residences to house the homeless. Agency Comments In responding to the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyDutchess County – Contract Monitoring (2023M-142)
… totaling approximately $4.5 million without ensuring that required contract progress, outcome and budget reports … $10.5 million without ensuring supporting documentation from County departments detailing project progress and … officials agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Privacy and Security of Student Data (2021-S-29) 180-Day Response
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29-response.pdfPrivacy and Security of Student Data (2021-S-29)
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29.pdfOpinion 88-14
… Funds (county prisoners) ABANDONED PROPERTY LAW, §§600, 1310; CIVIL PRACTICE LAW AND RULES, §§208, 210, 213; … FINANCE LAW, §128; SURROGATES COURT PROCEDURE ACT, §§1219, 1310, 2222, 2223, 2224: Unclaimed property held by a sheriff … abandoned property and disposed of pursuant to section 1310 of the Abandoned Property Law, or paid into the general …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2013 through 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately … collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161School District Physical Education Compliance (2018-MS-3)
… of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts audited had developed a PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… that have not yet started using ESA are considered to be Non-Onboarding agencies. Non-Onboarding agencies: … are recorded against the projects, those transactions will get collected into the Project Costing module. For OSC cash managed projects the Contract that the Project is linked …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesDiNapoli: Capital Planning Problems Persist at NYRA
… Genting to construct a new simulcast center and sports bar, known as Longshots, at Aqueduct Racetrack. Genting …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Manual Reporting – Enhanced Reporting
… reporting purposes. You do not need to change how you label earnings (payroll codes) internally. For a detailed …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… Common Retirement Fund (Fund) to review its portfolio for any companies involved in the anti-Israel Boycott, … York State Common Retirement Fund to review its portfolio for any companies involved in the antiIsrael Boycott …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… arts organizations such as independent live venues, movie theatres and museums, with additional grants set aside … $81,920 76% Brooklyn 10,160 1,080 64,840 11% Queens 7,100 520 61,870 8% Bronx 3,800 130 33,540 4% Staten Island 1,500 140 29,590 2% NYC $93,500 $6,250 $79,290 100% Note: Columns may not add to totals due to rounding. …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryOpinion 2000-8
… A county public health commissioner who has a real estate partnership with a member of a not-for-profit corporation … a county public health commissioner who has a real estate partnership with a member of a not-for-profit corporation … to the county has a conflict of interest. The real estate partnership has not rented and does not currently rent space …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Mitigation for Extreme Weather Conditions and Flooding (Follow-Up)
… by the New York State Legislature in 1965. The Long Island Rail Road (LIRR), which provides commuter railroad … branches, stretching 120 miles from Montauk in Long Island to Penn Station and Grand Central Madison in … to the LIRR. The LIRR is the busiest commuter railroad in North America, with an average weekday ridership of about …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/mitigation-extreme-weather-conditions-and-flooding-followState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsFirstEnergy Greenhouse Emissions Shareholder Proposal
Shareholder request that FirstEnergy work to reduce its greenhouse emissions.
https://www.osc.ny.gov/files/press/pdf/first-energy-greenhouse-emissions-shareholder-proposal.pdfControls Over the Empire State Supportive Housing Initiative
… Develop and issue policies and procedures to field offices related to monitoring and reviewing work plans to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativePerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-program