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Opinion 89-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. citizenship) … must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Food Metrics Implementation (Follow-Up) (2018-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Food Metrics Implementation...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f23.pdfImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… Objective To determine whether Medicaid made improper payments to hospitals for outpatient services that were … population of 61,171 reported short-stay admissions with payments totaling $684.5 million, we reviewed a sample of 33 … the hospital against medical advice. Review the sampled payments we determined were inappropriately billed and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesWest Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23DiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of … Twentythree school districts statewide were designated in some level of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressRipley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District District Board of Education Board and District officials properly managed fund balance in accordance with statute
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … The Board did not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the … year. The Board has not audited the Supervisor’s records during our audit period because it relied solely on its trust …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Selected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Elementary and Secondary Education – 2023 Financial Condition Report
… from the Education Supplemental Appropriations Act, and $243 million from the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Federal pandemic relief … states in per-pupil disbursements for public elementary and secondary education at $26,571, according to the U.S. …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on SteppingStone’s CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2017. About the Program SteppingStone is a New York City-based not-for-profit organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualLegalities of Purchasing and Competitive Bidding Presentation
Please print out presentation to follow along with webinar being held on June 23, 2021
https://www.osc.ny.gov/files/local-government/academy/pdf/legalities-of-competitive-bidding-06-23-2021.pdfHomeless Services Housing Needs Assessment (2021-S-23)
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23.pdfNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… and members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, … (collectively referred to as members). The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. The … and members are paying excessively for dual Empire Plan Family coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageSubway Wait Assessment (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, Subway … report. However, additional actions are warranted. Of the five prior audit recommendations, three were partially … To determine the extent of implementation of the five recommendations included in our initial report Subway …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followDiNapoli Honors Community Leaders During Italian Heritage Celebration
… Meucci Lodge #213, Order Sons and Daughters of Italy in America. Capicotto became a builder and contractor in …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationReal Estate Portfolio (Follow-Up)
… its mission. Furthermore, a public authority may rent, lease or grant easements or other rights in any land or …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… AFI is a not-for-profit special education provider located in Wappingers Falls, serving students from three counties in the Mid-Hudson region. Among other programs, AFI is … costs for its Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… of the two recommendations included in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 ). About the … was completed in early 2019. The objective of our initial audit, issued October 2021 and covering the period January …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management